Study Of The Cost-control Model Based On The Value Chain In Enterprise

Traditional cost control already could not satisfy the demand of modern enterprise on decision information. Value chain theory provided an effective method for the study of cost control in enterprises. Studying cost from the strategic angle of view, this paper made use of value chain analytical method to find the new point of work increment, and to explore the entire life cycle cost control of product in system viewpoint, which contributed to that enterprise could realize clearly the footholds of cost control and excavate the potential competitive advantage, thus provided full and accurate information for decision-making in enterprises.This paper introduced the value chain thought into study of enterprise cost control, and considered that cost control must take the entire process of value forming into account under new market environment, that is to say, cost control should not only pay attention to the manufacturing process, but the nodes of R&D design, post-sale service et al., and not only attach importance to the relationship of upstream suppliers, but downstream dealers, customers, moreover, not only the nodes of R&D design, raw material purchase, sale and use and so on, but control of transaction cost between different nodes, which achieved to the goal of getting competitive advantages.Based on the union of value chain analysis and cost control theory, this paper defined the meaning of value chain enterprise cost control, and proposed principles of the establishment of value chain enterprise cost control pattern; based on the foundation of dividing the value chain into five work centers, namely R&D design, raw material supply, manufacturing, sell and use, from the view of process of value forming, this paper narrated the value enterprise cost control methods from four aspects, namely objective, space, time and quality; at last this paper proposed some countermeasures of implementing enterprise cost control modes on the basis of value chain from the aspects of work process, organizational structure and informationization and so on.