Research On Cost Control Of Manufacturing Enterprise Based On Value Chain

Since “The thirteenth Five-Year Plan” period,global manufacturing industry has been reshuffled and economic development has entered a “new normal”.The acceleration of the adjustment of the manufacturing structure and the task of transformation and upgrading are imminent.Therefore,China's manufacturing environment is facing severe challenges.Under the guidance of the “Promote the quality improvement and efficiency enhancement in depth,and vigorously promoting efficiency change”proposed by the State Council,in order to seek the initiative in a complex and severe economic situation and a highly competitive market situation,a cost control system has been established to start.It is imperative to reduce costs and fight hard battles.The manufacturing industry is an industry that further process all raw materials.It is a key industry to achieve national prosperity and wealth.It is an industry that should be viewed from a strategic and realistic perspective.Therefore,strengthening the control of costs must focus on manufacturing problem.With the escalation of friction in the US-china trade war,the United States has adopted measures such as comprehensive sanction against Huawei Technologies Co.,Ltd which is intended to curb the development of Chinese manufacturing.Therefore,this article mainly conducts in-depth research and analysis of Huawei Technologies Co.,Ltd.From the perspective of the value chain to find out how to control the cost of the product,which not only helps to strengthen the company's core competitiveness also helps to quickly adapt to change in the internal and external environment in operations.This thesis is based on the theory of value chain.In addition to using value chain as a cost analysis on cost control.By seeking more reasonable management methods to integrate superior resources,change business strategics,integrate superior resources and apply a more advanced enterprise cost management model,and ultimately achieve higher cost-profit rates by improving the quality of products and services.The article adopts a case study method,and the specific research ideas are as follows:The first part expounds the research background and significance of this article,at the same time summarizes the domestic and foreign literature reviews of the value chain and cost control,and propose the key and research ideas to be studied in this article.And draw a technical road map;the second part summarizes the relevant theories of value chain and cost control and lays theoretical foundation for further research;the third part uses Huawei Technology Co.,Ltd.as a research case,and briefly introduces the development status of Huawei Technology Co.,Ltd.and its industry background,and analyzed the main cost drivers of Huawei Technology Co.,Ltd.and proposed its problems in cost control.The fourth part enumerates the problems of Huawei's traditional cost control in the past.Based on the above research,it is necessary to introduce value chain theory in the cost control of high-tech communication manufacturing enterprises like Huawei.And this part divides the cost controlstructure of Huawei Technology Co.,Ltd.based on the value chain theory,and makes a specific analysis from the current status of its internal value chain cost control and the external value chain cost control.Compared with other similar industries at home and abroad,Huawei put forward suggestions for Huawei to learn from the macro level.The fifth part is based on the previous accounting analysis and optimization of Huawei's internal and external value chain operation cost management and target cost management applications while optimizing Huawei's application of value chain cost control methods of Huawei at different stages.The sixth part concludes that the success of these specific measures is guaranteed by the overall strategy and the implementation of the specific strategy based on the specific cost control methods of Huawei's different links.Finally the paper is summarized,the research results of this paper are obtained the conclusions and deficiencies of this paper are summarized,and the further research in this field is proposed.