On The Basis Of The Value Chain Cost Control Research

In the modern business activities and production activities, as competition in the breadth and depth of development, level of communication and the development of science and technology, consumer demand factors such as the diversification of personalized, modern enterprise more and more attention to the change of the cost control method. Based on this situation, under the perspective of value chain cost control system provides a effective method. It not only emphasize attaches great importance to the enterprise itself through a series of reform and the concept of change, the optimization of internal value chain, also require companies to focus on cooperation with upstream suppliers and downstream sales terminals and connections. This article is based on the study of this subject, tries to make further perfection of the system and the discussion.In this paper, according to the theory of value chain and cost control theory as the main theoretical basis. From the different distribution of the enterprise value chain analysis: to the cooperation with upstream raw materials suppliers; Down to the seller for sale terminal and different vendors built sales network optimization; Between suppliers and sales terminals, is in the value chain in the middle of the essay focuses on the analysis of the value of their own internal optimization and collaboration with competitors. Through the analysis of the correlation of the three links, build an effective cost control system.Based on M company as the main research object, this paper deeply excavates its value-added and cost based on value chain ascension space, systematic its value chain management ideas, improve the level of the cost control, enhance its overall strategic competitive advantage.In this article, through analysis, found that M company exist the following problems: value chain, the supplier classification is not clear, incorrect supplier evaluation index system is imperfect, the lack of long-term cooperation with suppliers and the corresponding measures; Middle value chain, research and development ability is not strong, the cost is not reasonable and higher than competitors, and competitors’ cooperation consciousness is not strong; Downstream of the value chain, the lack of assessment and management of customer assets effectively. According to the status quo of M company, put forward the improvement opinion to its, include new supplier classification method and the new supplier evaluation system is put forward, strengthen strategic cooperation relationship with suppliers of M company need to be recommended value chain integration, manufacturing costs and product life cycle cost control system the concrete measures of perfecting, cooperate with competitors methods proposed, M company customer assets, such as the construction of basic ideas and M customer assets promotion strategy.M company based on the construction of the value chain cost control system, can help to their stand in the height of the overall and strategic integration of internal and external resources, to better grasp the value link, eliminate non-value added link, has certain practical significance to maximize their profits, but also for other electronic manufacturing company based on the value chain cost control system provides reference. But, as a result of M company in main products and main customers cannot cover all the characteristics of enterprise, in this paper the research of value chain under the perspective of the cost control system has some limitations; In addition, based on the analysis of enterprise value chain cost control problem is a rich connotation, the theoretical and practical problems involving multiple disciplines, and with the deepening of the management of scientific research, there will be more, update the content of the continuously into the strategic cost control system, but the author only from the value chain, cost analysis of the middle and lower reaches the Angle of enterprise cost control method and put forward Suggestions, also another embodiment of limitations in this paper.