A Study Of The Cost Management System Based On Value Chain Theory

Modern enterprises are faced with increasing pressures from competitors and substitution products. It's becoming harder to lower cost and enhance competitive ability simply from the perspective of the product itself, and the distance is becoming small between competitors. How to improve enterprises'cost management system, to use effectively cost analysis methods, to reduce production and operating costs, to obtain cost advantages, to enhance economic efficiency, and to achieve competitive advantage, is always the goal which the enterprise pursues. The value chain is the link to establish strategic cost management system and provide an effective cost-analysis tool for enterprises.However, because of the traditional cost management flaw, the value chain analysis is unable with the traditional cost management system to effectively unify. Therefore, only through carrying on the analysis to enterprises' value chain various links, can the enterprise achieve effectively the goal of cost control. In this paper, theoretical analysis and qualitative research methods are used together. On the basis of the review to the research statutes of the value chain and cost management system, this paper defines the contents of the study and its theoretical and practical significance. The value chain, the cost management system and the strategic cost management correlation theory analysis, which provide the theoretical foundation for the value chain cost management system. Then has constructed the cost management system based on the value chain cost forecast, decision-making, cost accounting, cost control, at the same time through the analysis for that the value chain influence the enterprise cost management, proposed the value chain whole optimizes method. Finally, through Zhejiang JY knitting limited company value chain cost control system implementation case analysis, JY has solved these questions such as the business management, the market marketing, the high cost in particular. Had achieved the utilization value chain analysis method, the analysis enterprise interior, locates the profession as well as the competitor value chain constitution condition. From a strategic perspective to determine the basic direction of the cost control, have achieved the desired effect of cost control.