Study On Cost Control Of Small And Medium-sized Food Processing Enterprises

With the continuous improvement of China's economic development level,the residents spending power has also been greatly improved,all kinds of food have shown a strong purchasing power.People's demand for food consumption growth,gave birth to a large number of small and medium-sized food processing enterprises.Based on the objective needs of market development,small and medium-sized food processing enterprises usher in a huge opportunity for development,the overall scale continues to expand.However,with the increasing number of enterprises,small and medium-sized food processing enterprises are facing severe challenges.Whether from the government regulatory level,or the market survival of the fittest level,small and medium-sized food processing enterprises need to strive to improve the level of internal control,improve management,improve profitability,and constantly enhance their own strength.To improve the profitability of enterprises,cost control is the key.Small and medium-sized food processing enterprises only master the advanced cost control methods,establish a sound cost control system in order to achieve the effective reduction of costs,increase business efficiency and enhance market competitiveness.In the field of cost control,based on the value chain analysis point of view to consider the cost control of reasonable measures is an advanced theoretical concept,but also the process of showing strong vitality,is widely used in many industries.Therefore,based on the research of value chain cost control theory,this paper studies the cost control of small and medium-sized food processing enterprises based on value chain analysis by means of scientific research methods such as literature research,case analysis and system analysis.First of all,this paper introduces the basis of the topic,research significance and domestic and foreign research summary,for the later to do a good bedding.Secondly,it summarizes the related theories of cost control and cost chain cost control,including the connotation,characteristics,objectives and principles of cost control,the concept of value chain,the concept,meaning and content of cost chain cost control.Then,the current situation and existing problems of the traditional cost control of small and medium-sized food processing enterprises are introduced,and the traditional cost control methods adopted by small and medium-sized food processing enterprises are introduced.Then,the paper introduces the cost chain control process,link and cost chain cost control method of small and medium-sized food processing enterprises,and analyzes the cost control of small and medium-sized food processing enterprises based on the value chain analysis.Finally,the paper analyzes the application of value chain cost control in A food processing enterprise,and deeply analyzes the specific situation of cost control in the enterprise,and puts forward the main problems in cost control of A food processing enterprises,including cost The control concept is not enough scientific,the cost control method is difficult to effectively use,the lack of cost control system and the lack of cost control knowledge reserve;analysis of the value chain cost control in A food processing enterprises in the specific application,respectively,from the internal value chain,external horizontal value Chain,external longitudinal value chain angle put forward the corresponding control strategy.It is hoped that through the application of cost chain cost control in the cost control of small and medium-sized food processing enterprises in this paper,it is helpful to improve the cost control strategy,standardize the cost control process and improve the cost control system for the small and medium-sized food processing enterprises.A case analysis of food processing enterprises,for the enterprise to enhance the level of cost control to provide valuable guidance and rationalization proposals.