The Research Of The Cost Control For Commercial Enterprise Under The Value Chain Management

With the introduction of value chain management concept, having a certain degree of development in our country, many experts and scholars on the enterprise value chain have studied the relationship on cost control and value chain management. At present, the value chain cost management is mostly confined to the unit value of the enterprise cost management and activity-based costing management, as well as enterprises in the supply chain and supplier management costs, there is no better commercial enterprises and taking into account the upstream and downstream partners, and the value chain of peer-enterprises co-operation costs. However, the cost of the enterprise value chain is largely affected by external costs, therefore, if we do not take into account the cost of the external value chain, value chain will be limit, only emphasis on commercial enterprises cost management of external value chain, to make the cost of enterprise management become healthy development, because the majority of previous studies are limit in the manufacturing, commercial enterprises have less research in this area, therefore, this article carries out the external value chain analysis and discussion especially for commercial enterprises, to resolve certain practical problems.Thesis uses the methods of the combination of empirical analysis and normative analysis, from the cost control of commercial enterprises at home and abroad to start research, drawing on research in the theory on the basis of the value chain of commercial enterprises under the management of cost control analysis, clearing the value chain management relations and the game value chain cost targets in enterprise game. Dissertation has reviewed the emergence of cost control with the traditional method of cost control on the basis of an analysis of value chain management of commercial enterprises the impact of cost control to find out the value chain and the cost of game companies, including companies with upstream and downstream enterprises, as well as homogeneity in enterprises to reduce the costs through the objective of the game. To find out factors which is hidden in the Game of the risk behind the behavior, analysing these factors, in basis, the combination of game theory to find out business risks in the process of game elements, ultimately establish the importance of indicators to consider the operation of choice model and based on the Game of the cost control model of commercial enterprises and large business groups to use the historical data related to testing, avoiding a group that may be encountered in the process of cooperation and reduce the risk of cooperation costs, so as to achieve the objective of cost controlling.In all, this article uses a method which is combined by theory and practice through the game analysis and the research of game-to-business risk cost, a better value chain of commercial enterprises under the management of cost control methods is made, and the current value of the system how to control the cooperation in the cost of commercial enterprises is helpful.