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Research On Cost Management Of SX Company Based On Value Chain

Posted on:2021-04-12Degree:MasterType:Thesis
Country:ChinaCandidate:J M WangFull Text:PDF
GTID:2381330629988837Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the increasing competition among enterprises,it is difficult for enterprises to gain competitive advantage through product differentiation strategy,and the survival space of enterprise products becomes very limited,which requires enterprises to manage the survival range of products with high quality,and actively push through the old to bring forth the new,so as to improve the market competitiveness of enterprises.The complex and changeable market competition environment makes the competition mode and strategic position of the same type of enterprises in the long-term development and change.According to the supply side structural reform policy of our country,if an enterprise wants to gain an advantage in the fierce competition,it must adjust the cost management method and competitive strategy in combination with its own overall value chain,integrate the value chain idea into the cost management,optimize the value chain through activity-based analysis,realize all processes and all-round cost management,and ensure the enterprise's operation cost management In order to effectively solve,so as to help enterprises establish cost management competitive advantage.Based on the above background,this paper takes the value chain as the starting point,establishes a new cost management method,divides the cost management scope with the value chain as the guidance,and deeply explores the planning and control of product cost in product design.The main target of cost management is in the process of product cost injection.All participants who create product value should be included in cost management.Using value chain analysis,we can make clear the advantages and disadvantages of enterprise products.The advanced cost planning method is adopted to organize all links of product research and development and production,so as to realize the comprehensive and in-depth control and planning of product success.In this kind of cost management mode,the production design of products will be more perfect and simple.At the same time,it also helps enterprises to reduce the cost of the whole process of products and gain cost advantage in the competition.SX company as a typical manufacturing enterprise,production of stationery is its main business.Through in-depth understanding of SX's cost management mode,it is of great theoretical and practical significance to find out the shortcomings and improve them.SX company chooses a new cost management method guided by value chain according to its own development and operation characteristics.Its core purpose is to reduce the cost of production,enhance the price advantage of enterprises,and further enhance the competitiveness of enterprises.The core and emphasis of this paper is to analyze and introduce this kind of new cost management method,and to improve the value chain oriented cost management theory,hoping to provide reference for other enterprises to solve cost management problems.This paper analyzes and summarizes the application of value chain in the cost management of SX company,and draws the following conclusions: first,the cost management method based on value chain,whose innovation lies in the cost management from three dimensions of content,space and time;second,the cost management method of value chain needs to be managed on the platform of strategic alliance of value chain.Finally,the application of value chain cost management method should be based on value chain analysis.
Keywords/Search Tags:cost management model, value chain analysis, cost reduction, competitive advantage
PDF Full Text Request
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