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The Study On The Cost Control Of Conch Cement Based On The Value Chain

Posted on:2021-05-04Degree:MasterType:Thesis
Country:ChinaCandidate:T W QiuFull Text:PDF
GTID:2381330623480922Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the deepening of national supply side structural reform,cement industry "de capacity" and "emission reduction",how to survive and even obtain higher and more sustainable economic returns,cement enterprises need to have strong core competitiveness.The core competitiveness of an enterprise is not only the superiority of technology or channels that cannot be matched by the same industry,but also the precise cost control.Although there are a lot of cost control methods for Chinese enterprises to choose,but under the restriction of various internal and external factors,there are still many enterprises using the traditional cost control idea.The traditional cost control thought often limits the vision to the production cost and the short-term cost,which is difficult to adapt to the complex competitive environment faced by enterprises.The cost control based on the value chain proposed by foreign scholars,on the one hand,starts from the inside of the enterprise,seeks the internal cost control point,on the other hand,extends the vision to the whole macro environment,leaps out from the short-sightedness of traditional cost control,excessive emphasis on explicit cost,and the concept of local control.The main research purposes of this paper are as follows: first,through consulting the theoretical research of domestic and foreign scholars on value chain and cost control,combining the two to form the theoretical basis of value chain cost control;second,in the blind area of cement industry,the relevant exploration is carried out,hoping to play a reference role in the future use of value chain cost control for cement enterprises.This paper mainly focuses on literature research and case analysis.In each chapter,it will flexibly combine other research methods according to the actual needs.In terms of the vertical depth of the research,this paper combines the production of value chain theory with the historical evolution of development and cost control with the perspective of development;in terms of the scope of horizontal research,this paper analyzes the case with comprehensive analysis method,grasps the relevant cost control strategies implemented by conch cement in the optimization of value chain,and analyzes the final effect.At the end of the paper,we will also extract some enlightenment that can be widely used in other enterprises.In the first chapter of this paper,the introduction discusses the theoretical and practical significance of the article,and reviews the relevant literature collected.The second chapter mainly summarizes the theory of value chain cost control,introduces the meaning and characteristics of value chain cost control,the content of value chain cost control,and the analysis method of value chain cost control,which provides the theoretical basis for the following case analysis.The third chapter first introduces the general situation of conch cement enterprise and the development of its industry,and through value chain analysis,strategic positioning analysis and cost driver analysis,it makes clear of the control points.According to the above research ideas,the fourth chapter elaborates the cost control strategy of conch cement from three aspects of industry value chain,internal value chain and competitor value chain,and evaluates the control effect.In the cost control of conch cement,through the "t" strategic layout,the development of pure low temperature waste heat power generation technology,the use of advanced technology to improve production lines,the construction of intelligent chemical plants to improve the internal value chain,giving full play to the competitive advantage;through the implementation of the overall procurement of coal and power,the establishment of strategic alliances in sales channels,the adoption of differentiated competitive routes,and timely overseas expansion And industrial extension improved the external value chain and enhanced the brand value of enterprises.In the process of value chain cost control,conch cement has built a perfect value chain cost control system,which has realized the effective integration of resources.This series of strategies have achieved good control effects,mainly reflected in:(1)the realization of good management of fuel and power costs;(2)the improvement of enterprise production efficiency and capacity utilization;(3)the steady growth of enterprise’s main business income and market share;(4)the industry synergy gradually highlights.After summing up the cases,the paper comes to the following ideas for cement enterprises to control the cost of the value chain:(1)establish a good relationship between upstream and downstream enterprises and make strategic alliance in time;(2)be good at using the advantages of the internal value chain to create comparative competitive advantage;(3)compare with competitors in the same industry and seek different development ideas.
Keywords/Search Tags:Value Chain, Cost Control, Cost Driver, Conch Cement
PDF Full Text Request
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