Research On Cost Management Of CJ Company Based On Value Chain

The current market environment is extremely complex and volatile,user demand is full of uncertainty and personalized needs of prominent,the same type of dynamic competition between enterprises also tend to white-hot,how can enterprises in the form of increasingly serious,fierce market survival has become The majority of management theory scholars and practitioners focus on the focus.For enterprises,the cost management in the enterprise financial management of the pivotal position,and whether the enterprise to obtain production efficiency and sustained profit is closely related to cost management has become the enterprise to seek survival and development opportunities one of the necessary measures.With the continued rise in prices,market demand continues to decline,enterprises in order to change the market in the long-term competitive advantage,simply rely on the traditional internal cost management has lost its effect,to extend the scope of cost management to the organization outside the overall Overall planning,and comprehensively improve the economic efficiency of enterprises.The value chain is the concept of Michael Potter,a well-known scholar of the last century,based on a series of dynamic processes of the company's business activities.As the competition among modern firms intensifies,the value chain is widely used as a powerful analytical tool Enterprise cost management,to help enterprises improve the overall efficiency of resource use,reduce product cost waste and eventually achieve value added.Based on the theory of value chain theory,cost management theory and cost chain cost management theory,this paper chooses CJ Company,a large iron and steel manufacturing enterprise in our country,as the research case of this paper,through the research method of normative research and case study.The basic situation of the CJ Company,the current situation of the cost management and the analysis of the relevant data,and further found that the cost management has the problems of cost management consciousness,improper staff management,lack of control of purchasing cost and slow sharing of cost management information.After the study,I believe that the cost of CJ company should be improved to achieve the horizontal,vertical and comprehensive manner to carry out the company's internal organization and management and maintain the purpose of market competitive advantage.In this paper,the author uses the value chain cost management model to carry out the design and application effect evaluation of the cost chain based on the value chain,and puts forward the countermeasure and suggestion of the value chain cost management,hoping to help the company to seek the cost of CJ Management of the new path to solve the current CJ company cost management is facing real problems,and promote the company's sustainable development and coordinated development.The innovation of this paper lies in the quantitative analysis of the cost structure and cost accounting of CJ company,analyzes the internal cost management problem of CJ company,and points out the problem,from the point of view of value chain,Of the multi-directional analysis for the CJ company to build a set of value chain cost management program,taking into account the impact of the cost of the company,to promote the cost of CJ companies to extend beyond the enterprise,to the strategic level,trying to CJ The realization of total cost management and control provides a new way to make the value creation of the company's entire value chain and enhance the value of value-added space possible.