| Now the global economy is gradually bottoming out from the financial crisis, but uncertainties remain, liquor-making industry belongs to industry competition, G company in Anhui province is one of the main producing area of liquor, industry competition is more intense. Liquor enterprises has experienced a decade of gold period, but the industry does not give enough attention for the cost control, so this paper is aim to guide the company actively correctly the cost control which can obtain a competitive advantage. Liquor-making industry value chain is very complex in theory, in order to make cost control this paper take the lead in analysis G company in value chain. Value chain cost control is not only conducive to the continuous improvement of enterprise cost efficiency which promote enterprise cost from the Angle of the whole business process thinking, but also can put into the enterprise to the potential costs under effective control which guide enterprises consider the situation of the competitors.Starting from the cost control system of G company and based on the relevant theoretical research of cost control and production process characteristics of liquor-making industry, we analysis the factors and causes of the G company’s cost and expense, as a clue we can explore possible problems in the system, on the basis of fully understand the modern cost control theory we will think about the possible improvement direction. Through research, This article think the value chain is very suitable for the most effective improvement framework, so this paper will from the perspective of value chain of the improvement measures on considering the cost control in the last.The first part of this paper mainly expounds the research background and significance, research status at home and abroad, research ideas and methods and research content such as innovation and inadequate. The second part of this paper introduces the concept of value chain and cost control as well as the contact between them, the third part mainly describes the status quo of G company cost control, and points out its problems from the perspective of value chain; The fourth part and fifth part first cost drivers of G company’s value chain and value chain are analyzed, and then from the Angle of value chain optimization G company cost control put forward some Suggestions for improvement; The sixth part summarizes the research results of the article, and puts forward some proposals for future research.This paper uses the literature research, case analysis and field observation methods of investigation, first of all, we analysis in-depth the concept of cost control and of the concept of value chain, then we observe the cost carefully, investigation and analysis of cost, the process of comprehensive identification of G company cost structure domain and cost drivers, and finally to obtain the data as the foundation, in light of the present condition of the G company cost control, we from G enterprise cost an important module in thinking, based on value chain theory, explore the problems, puts forward some rationalization improvement measures.Through research, This article think the value chain is very suitable for the most effective improvement framework, the differences of the value chain is always an important source of enterprise core competitiveness. This paper attempts to emerging mode of value chain optimization some improvements to the enterprise cost control, in order to gain a competitive advantage the paper analyzes the appropriate G company’s value chain link, also find out the corresponding cost drivers. At the same time in order to maintain competitive advantage, enterprises need to change constantly optimize the value chain according to oneself circumstance of environment, when it is necessary to reconstruct. |