Research On Value-Chain Cost Management Of Manufacturing Enterprise

Globalization and informatization make the competition among modern enterprises is more cruel. The internal and external environment of enterprise has changed a lot. These changes are reflected in three places. First, the competition among modern enterprises has not only the competition between single enterprise itself, but around throughout the value chain of the enterprise and the competition, extended to the upstream and downstream enterprises. Secondly, the core competitiveness of enterprises is no longer simple production and supply to customers have advantages in price and quality products, but changed into customer satisfaction. Finally, the goal of enterprise depends on the realization of customer value. As to obtain the competitive advantage the key way, cost management becomes more and more by management attention, traditional cost management ideas and methods also need along with the environment change. The value chain theory provides a good path for the enterprise cost management, an increasing awareness of the enterprise management, the combination of the theory of value chain and cost management to effectively help the enterprise to achieve the target cost management in the modern economic environment, and gain a competitive advantage.Based on the domestic and foreign experts on the theory of value chain and cost management theory. The thesis studies the application method of value chain cost management in manufacturing enterprises. Combined with the case of A company, this paper expounds and analyses the method of value chain cost management implementation in the company. The author hopes to enhance the quality of cost management for China’s manufacturing enterprises, and to provide some reference to improve the competitiveness.