Perspective Of Value Chain Of A Company X Product Life Cycle Cost Management Research

Nowadays,the enterprise management mode has tremendous changes due to the reason of the development of science and technology and the rapid development of global economy.The competition between enterprises is becoming more and more intense.The traditional method of the enterprise costs controlling is not suitable for the modern management development.If enterprises want to create or keep the advantages of competition,they must find a way to reduce costs and increase profits by the way of controlling all the costs in the value chain.At present,many manufacturing enterprises are still using the traditional cost management model,they concern more about the cost of production processes,but ignore the pre-forecast and post-analysis,which makes the cost information inaccurate.Therefore,the way how to improve the cost management level becoming the primary issue we need to solve.After combing the relevant views on enterprise cost management at home and abroad,this paper starts to study the cost management of Company A's products from the perspective of the value chain and product life cycle cost management theory.First of all,it clarifies the current situation and existing problems of Company A's cost.Then according to the general steps of the value chain analysis doing X product's cost analysis of A company and the key cost drivers are presented separately from the internal and external value chain.Finally,according to the X product life cycle cost and the internal and external value chain cost analysis results,cost control methods and implementation measures from two aspects of internal and external value chain,and explains the content and main body of cost control optimization from five aspects: design,procurement,production,sales and after-sales service.In this paper,the value chain perspective of product life cycle cost management to promote A comprehensive integration of the value chain,reduce costs is important,which also provide a reference for related research of other companies.