Research On The Application Of Value-Chain Cost Management Of A Company

With the rapid development of national economy,the traditional cost management method has been unable to adapt to the needs of modern enterprises.The cost management of enterprises should not be confined to the internal of enterprises,but should break through the whole value-added activities of the value chain to study.Enterprises should put the main goal of cost management on the value increment of each link of the value chain.The efficient use of the existing economic and information resources is more conducive to the core competitiveness of enterprises in order to stand on the competitive market for a long time.Based on the theory of resource consumption accounting and activity-based costing,this paper improves the traditional cost research method to meet the needs of enterprise development.The method of value chain cost management is applied to A company.In the process of cost analysis of A company,it breaks through the original enterprise boundary and synthetically analyzes and constructs the internal value chain and external value chain of A company.In the construction of internal value chain,from the perspective of cost management of value chain,it is mainly to consider the various links and processes of product production.The flow of resources in each link includes the flow of resources in this link and the transfer of resources in the last link.The value increment of each link is calculated,and the cost of a process is no longer studied,but the whole process is considered as a whole to carry out comprehensive cost research and analysis.In addition,this article focuses on the analysis of the value added of the cost,not only the absolute amount of the cost,and the value added of each process can help the enterprise manager.In the construction of the external value chain,the cost relationship between A company and the upstream and downstream enterprises is analyzed,and the cost items such as purchasing cost,management cost and sales cost are classified,and the cost is divided into the human resource set according to the resource motivation.Node,material resource aggregation point and financial resource aggregation point,and then fall into the corresponding primary resource aggregation point and two level resource aggregation point.The project of primary resource aggregation point is directly service to transaction activity,which is called transaction cost,and the project of two level resource aggregation point is not directly service to transaction activity,which is called relationship cost.After the cost collection,it is necessary to distinguish the cost from the upstream suppliers and the cost of the downstream vendors,and calculate the specific cost of the upstream and downstream enterprises,and provide the sufficient reference for the decision analysis of the enterprise managers.Value chain cost management extends the concept and scope of cost management,breaks the traditional concept of cost management,jumps out of the original solidified mode of thinking,and combines the value chain accounting with the cost management theory of practical significance.The deep relationship behind the enterprise value information is studied,managed and controlled so that the enterprise value chain can realize the value increment and value distribution maximization while running efficiently and reasonably.