The Enterprise3D Cost Management System Research Based On Value Chain Theory

First, the research background, purpose, significance, methods are described in detail, before launched comprehensive discussion.Second, in the theoretical analysis stage, the paper mainly from the domestic and international value chain theory, the domestic and international cost management theory, the cost management situation and development trend of Chinese enterprises are discussed in detail. The theory of cost management is the starting point, and the value chain theory is the specific entry points for the theme of this paper. Therefore, in order to build a scientific and efficient management system, the most basic premise is a comprehensive and detailed analysis of these theories.Last, in the main part of the study, the paper from the thinking of cost management-the structure of cost management system-the data conditions of cost management system-the convergence with other systems "four aspects to build a comprehensive discussion. Through research, the conclusions are as followings:(1) thinking method of the cost management systems for Angelica source Co., including value chain management thinking, and job management thinking.(2) Structure of the cost management system for Angelica source Co. mainly includes the following three dimensions:the dimension of the value chain, the dimensions of cost elements and cost accounting methods.(3) Taking the product development and design node management model as well as the value chain of business processes node management model examples.(4) the data condition is the points of cost management system, data sets is many points in a three-dimensional space.(5) If you want a cost management system can really produce a practical application of results, it must cooperate with the other system.