Study On Value Chain Cost Control Of W Company

With the rapid development of globalization,intellectualization and informatization,the degree of international openness has been continuously expanded,and the production technology has been constantly upgraded and transformed.Chinese manufacturing industry is also in a period of rapid development.Chinese manufacturing industry is influenced by historical conditions and traditional concepts.Traditional manufacturing enterprises are constantly under impact in the face of new development models and advanced production concepts.Emerging manufacturing enterprises are also looking for the most suitable development path between the old and new concepts.The world is changing and the economy is changing with each passing day,and Chinese economy and manufacturing industry are constantly challenged.Tungsten industry,as a new manufacturing industry,has the characteristics of traditional metallurgy industry.In the changing market environment,cost control becomes the top priority.The traditional cost management mode only temporarily reduces the expense of the company and increases the short-term benefit of the company.Traditional cost control is aimed at the post-control of material and labor costs.It lacks the pre-budget,control in the production process,and timely feedback and adjustment.It cannot reasonably integrate and allocate the company's resources.This relatively backward cost control mode has great limitations in the complex and volatile market environment.Control scope is narrow,and it is hard to carry on control to total cost.Control time is limited,and it is difficult to adjust the cost in time.It is bad for the company's long-term development.Therefore,the introduction of new cost control concepts and scientific cost control methods and technologies to achieve comprehensive,timely and effective cost control have become an inevitable trend of the current development of the manufacturing industry.This paper puts forward the theory of value chain cost control.From the perspective of value chain cost control,W company is selected as the research object.Through the analysis of the current situation of value chain cost control of W company,it reveals the problems existing in value chain cost control of W company,and puts forward some countermeasures to further improve the value chain cost control system of W company.The paper is divided into six parts:The first part is introduction.This part introduces the significance of value chain cost control research to company's cost control under the background of cost reduction and efficiency increase.At the same time,it reviews the research status of the theories of value chain cost control at home and abroad.This paper summarizes the research content and method as well as the innovative viewpoint.The second part is the theory of value chain cost control.This part introduces the concepts of value chain,cost control and value chain cost control,and the corresponding theoretical basis.The third part is the general situation of W company and the current situation of cost control of value chain.This part mainly introduces the basic situation,production technology,organizational structure and cost accounting methods of W company.In addition,it describes the current situation of value chain cost control of W company from three aspects.These three aspects are control environment,internal value chain cost control and external value chain cost control.The fourth part is the existing problems of cost control of value chain of W company.This part analyzes the control environment,internal value chain and external value chain,and points out the problems of cost control of W company.The fifth part is the solution to the problem of cost control in value chain of W company.Aiming at the problems existing in the current value chain cost control of W company,this part puts forward the corresponding countermeasures,including perfecting the environmental construction of cost control,strengthening the company's internal value chain cost control and strengthening the company's external value chain cost control.The sixth part is the conclusion.This part is the concluding part of the whole paper and summarizes the views of the whole paper.This paper organically combining theory and practice,through the analysis of the current situation of value chain cost control of company W,It reveals the problems of value chain cost control of company W in the actual application process,and proposes targeted countermeasures.The innovation of this paper lies in two aspects.On the one hand,this article analyzes the cost control of company W from the perspective of value chain,controls the cost from the whole to each link,analyzes the activity units of the internal and external value chain of W company,and breaks through the limitations of traditional cost analysis,helping the company to control the cost comprehensively and effectively from the perspective of value chain.On the other hand,according to the current situation of W company,this article establishes the evaluation index system of the research and development project basing on the theory of integrated product development and combing with analytic hierarchy process,and establishes supplier evaluation index system basing on supplier survey and combing with analytic hierarchy process,providing an effective way for the company to implement value chain cost control.