Research On Value Chain Optimization Of Processing And Manufacturing Enterprises Based On Cost - Leading Strategy

In the economic development situation of "transfer mode, adjust structure", processing and manufacturing enterprises are facing unprecedented challenges. How to maintain their competitiveness in the economic development environment of industrial upgrading, how to insist on development strategy of cost leading, and how to fully understand and evaluate each value activity in their own value chain which should be optimized are a study for each processing and manufacturing enterprises.Under this background, with the basic theory of the relevant cost leading strategy and value chain theory, the paper determines the research targets and contents. By the research methods of literature, comparative analysis, qualitative and quantitative methods, the value chain is optimized based on the result of evaluation of the processing and manufacturing enterprisesIn this paper, on the basis of predecessors’ research, combing and analysing the inner link between the theory of cost leading strategy and the related research of value chain, first makes sure that the cost leadership strategy is the inherent requirement of value chain optimization. Then, starting from the characteristics of the value chain of the processing and manufacturing enterprises, identifies the internal value chain which includes analyzing the value-added activities by activity-based cost method and the external value chain which includes analyzing the details in horizontal and vertical aspects. According to the analysis of value chain, the evaluation is made from the height of strategy of cost leadership strategy, the different indicators are scientifically and rationally selected from inside and outside, and use the analytic hierarchy process(AHP) to assess the importance of every indicator. Based on the evaluation of indicators, this paper puts forward the qualitative research and quantitative research methods of value chain optimization path for processing manufacture enterprises. Qualitative optimization path mainly refers to five aspects: the formation of economies of scale and scope economy, the establishment of strategic alliance, the change organization structure and business outsourcing, establishing ERP information technology support system. Quantitative optimization path mainly utilizes the fuzzy linear programming model to argue the related data of W automobile manufacture enterprise. In this way, enterprises could get the important optimization sequence of value chain activity cost and predict the optimal cost structure in the next few years according to the initial cost of value activities. Besides, through the comparison with benchmarking enterprise, personal insufficiencies could be found, more targeted measures could be used for value chain optimization.Through the study of optimization of the value chain, the paper hopes to provide certain reference significance for the processing and manufacturing enterprise.