The Cost Of X Passenger Section Costs Based On The Value Chain Theory

With the economic globalization trend,development environment of the railway passenger transport enterprise changes in nature.The competition between transport enterprises becomes increasingly fierce.In order to obtain more living and envelopment space,on one hand,the enterprises need to convert competition core.The enterprises should supply low price products,meanwhile enhance the customer satisfaction.On the other hand,the enterprises should expand the scope of the competition to the whole value chain of the enterprise.Otherwise,the enterprises also need to complete competition content and pay attention to value competition of passenger transport section.To obtain the competition advantage and enhance economic benefit,the enterprises need to pay attention to cost control.The enterprises need to create and maintain cost advantage.To gain competition advantage enterprise need to pay attention to the cost control to enhance economic efficiency need to create and maintain a comprehensive cost advantage.However,the traditional cost control to the new environment has obviously little adaptability,and it can’t satisfy the need of enterprise production control,so the conversion of cost control idea and expansion of the contents of cost control should be imperative.Method of value chain cost control pointed out the developing direction of enterprise cost control,through the value chain cost control that can effectively reduce the cost of enterprise and realize the value chain link value maximization,it has important practical signification to enhance the competitiveness of enterprise.From the enterprise internal value chain,we can analyze and optimize the enterprise cost control,and implementation value chain cost control can broaden the scope of cost accounting,reduce the cost o enterprise,in order to help the enterprise to maintain long-term competitive advantage.In this paper,the first parts explain the research background and significance,reviewing on domestic and international literature.The second part describe the value chain cost control theory,analyzing the relevant theory of value chain cost control as well as the conceptual framework of value chain cost control.The third part is the case analysis which analyzes X passenger section present situation and the existence question foundation,it analyzes and optimizes the internal and external value chain of X passenger section,summarizing the effect and enlightenment of the implementation of X passenger section’s value chain cost control.The forth part is the analysis of cost control and cost driver for X passenger section internal and external value chain.The fifth part is the measure which proposed from value chain cost control of X passenger section.The sixth part is research conclusion creation point of this paper,meanwhile point out the limitation of this paper and research view of future.