Perspective Of Value Chain Of Enterprise Cost Control Research

With the advances in modern science and technology and the rapid development ofthe global economy, the management model of enterprises has undergone tremendouschanges, increasingly fierce competition among enterprises, business competition todayhas been transformed into the value chain of the competition, traditional method of costcontrolis no longer suitable to the requirements of the development of the modernenterprise, the enterprise in order to maintain and create competitive advantage, we mustproceed from the value chain, from the value chain to achieve full control of the cost ofdoing business, reduce costs and increase profits.This paper introduces the theory of the value chain, value chain accounting,expounded the basic theory of the value chain, cost control, and discusses the value chainperspective of cost control. Through analysis of the value chain, as a means to targetcosting and activity-based costing, the cost of market research stage, the design anddevelopment stage, the procurement phase, the production phase, sales stage, andafter-sales service stages full control. Select H for case analysis to identify the H companycost control in the presence of the problem, through the analysis of the status of HCompany cost control. Finally, the proposed improvements of H Company cost controlmethod.