The Optimized Study Of Cost Control For S Company Based On Value Chain Theory

Nowadays in the field of our country social economy important change is to change the way of economic development,and its important support lies in the progress of science and technology and innovation.As the global increasing the level of science and technology and popularization,largely shortened product life cycles,naturally became the independent innovation enterprise survival and development of the world’s the decisive factor.Therefore,research on enterprise innovation behavior motivation mechanism has the strong reality and theory meaning.The cost control as an important part of modern enterprise management,is reflected in the process of enterprise management.Along with the increasing of market competition,especially after the financial crisis,enterprises continue to rise,the cost of the raw materials and human resources competition is increasingly fierce,cost control at this time it becomes very important for the future development of the enterprise.Along with the progress of social economy and the development of information technology,the traditional cost control in the face of modern enterprises has been limited to the demand of decision-making information,cost control based on value chain theory research may provide the cost control of modern enterprise effective method.This paper apply value chain theory in S company’s enterprise cost control management practice,from the global perspective to study the cost,using value chain analysis method to explore corporate cost advantage,with the system point of view to explore the control method,the cost of the product can help enterprises to clearly realize the essences of cost control and mining potential competitive advantage,thus for enterprise decision-making to provide detailed information.This article through to the company S cost control process analysis,cost driver analysis,and based on the analysis of the value chain cost control efficiency,point out the unreasonable place,in the traditional cost control and analysis of S company’s internal value chain,verticalvalue chain and horizontal value chain so as to put forward,with emphasis on the procurement,production,sales stage cost control optimization,optimization of content mainly including the selection of suppliers,material planning,supply way of improvement,the payment schedule execution,the optimization of production schedule,the qualified rate of the control,distributors synergies with the improvement of marketing,in order to let the enterprise get more cost control more meaningful advice and decision,change the unreasonable cost control model,cost control mode of innovation,make the enterprise obtain the cost advantage.