| Cost control is the eternal subject in enterprise management theories, throughout the whole process of enterprise management. Cost control is the core element for enterprise development, with the continuous development of market economy, the traditional concept of cost control has been unable to adapt to the management of the enterprise. How to find the proper methods of cost control which can adapt to modern enterprise management, based on traditional methods of cost control, has become the priority of the enterprise management research. The method of cost control presented in this thesis, which is based on the of value chain theory, will be an innovation from the traditional cost control methods.Taking cost control of RS company as the research object, the thesis analyzed the situation of cost control of RS company and put forward the measurses of solution, with methods of the inductive summary, case analysis, literature... etc. Specificly, this thesis takes four steps. Firstly, it will analyze current cost control.situation of the company. Secondly, it will find out the problems existing in the company, which is operated in the traditional cost control methods. Thirdly, it will analyze the cost drivers of value chain of the company management object hierarchies. Fourthly, it will put forward the measures to solve the problems of company’s cost control.Based on the current situation of cost control in RS company and the actual situation of development, this thesis proposes scientific and practical cost control measures for the company after research and exploration. This research can make up the value chain theory a breakthrough in the field of cost control, innovating in practice. It can help RS company change the traditional cost control methods, in the changing market and organizational environment. It studies the cost control of RS company by putting RS company in the whole value chain. It will find out the value chain of cmpetitors, the value chain of material suppliers, the value chain of the customers, and the point of increase of the enterprise internal value chain, avoiding resource waste and low efficiency in the whole process, including the selection of suppliers, the planting of raw materials, materials purchase, product development, and producing. In this way, RS company can use and allocate resources properly, to achieve maximum benefit output. With specific standards and indicators, the thesis uses scientific methods to control the whole process of material planting, purchase, production development, producing, sales. And it helps the company scientificly and properly judge the value of each node. At last, in the porcess of cost control, the company can constantly find and solve problems, achieve effective cost control. The company will truly be able to plan cost in advance, control cost in the process, analyze the cost control in the end, which will promote the company to achieve the cost control. |