| The cost management is an important part of the daily management of the enterprise, regardless of which the managers of enterprises have paid great attention to cost management. But the cost management in our country at present the enterprise level is far behind other developed countries. Mainly is insufficient in our country enterprise cost management theory and practical experience, in a relatively backward state. The managers of enterprises only in the process when manufacturing enterprises to cost management. Only in cases involving internal production of this link, they have the awareness to reduce the cost, which is simple in order to reduce the cost of production process and to control the cost, this is a short-sighted behavior, but also is not conducive to long-term business development goals.Chinese glass than the western world around late 1000. The development of contemporary architectural glass China late, behind half a century of the west, especially the float glass technology, and there are a lot of glass manufacturing enterprises threw the traditional cost management method, is very detrimental to the fierce competition in the environment. With the continuous development of cost theory and value chain cost management, the manager’s favor, this paper is the application of value chain cost management in the glass manufacturing cost management activities of the enterprise, value chain cost management will be the scope of cost management development from the cost management of enterprises to the whole value chain, the enterprise internal value chain and the enterprise the external value chain value chain cost management is the key content. The value chain cost management changes the traditional cost management only focus on the production process of the situation, combined with the characteristics of H industry and the intense competitive environment, the value chain cost management to enhance the competitiveness of enterprises will play a tremendous role in promoting. |