Research On Cost Management Of H Enterprise Based On Value Chain

With the development of information globalization,great changes have taken place in the internal and external environment of the enterprise.The competition between enterprises from the original enterprise competition evolved into the competition of the value chain of enterprises,but also produced between enterprises upstream and downstream related industries and the competitiveness of enterprises;enterprise competitiveness performance from the original productivity and supply capacity of the competition to the present customer satisfaction competition;the goal of enterprise the cost income goal of the transformation of the original simple to realize enterprise customer value.As an important way to realize the value of enterprise cost management should also be with the change of market environment and business environment and make corresponding changes,and the value chain theory has opened up a new way for the realization of cost management.Cost management based on value chain and the value chain theory and the theory of cost management based on the combination of theory,in order to adapt to the current market economy of the enterprise to achieve its target of cost management,so as to obtain the competitive advantage of advanced cost management methods.This paper studies the application of value chain cost management in manufacturing enterprises and puts forward the method of value chain optimization.First briefly for the research background and put forward based on the theory of value chain cost management theory,and introduces how to apply it to existing enterprises,aiming at the topic of the research purpose significance of the paper,put forward the core point.After that,this paper analyzes and summarizes the domestic and foreign research on the cost management of the value chain theory,and provides the theoretical basis for the value chain cost management.Then according to the value chain cost theory in detail and makes a detailed analysis on the causes and the construction of the system,combined with the actual situation of enterprises in the operation process of the case,the case in detail in view of the present situation of the enterprise value chain cost,find out the specific problems existing in the cost management,the use of value chain cost management theory research the optimization measures corresponding to the value chain cost management in enterprises based on reality.