Research On Cost Management Of High-tech Enterprises Based On Value Chain

With the development of information technology,in order to cope with the increasingly fierce market competition,a more perfect cost control method is needed.The value chain cost management focus on the whole enterprise value creation process,the scope of cost control from the past "between the material procurement in products sold to the scope extended to forward before the purchase,after extending back to the sales cost,improve business efficiency from the whole value chain control,improve the competitiveness of enterprises,in order to adapt to the development of enterprises.Based on the value chain cost of high-tech enterprises as a starting point,focuses on the main problems of cost control,and to China as a typical representative of the high-tech enterprises,HUAWEI company as the case of case study.Using the methods of literature research,case analysis,comparative analysis of these four kinds of research method and inductive method,analysis of research and development,HUAWEI's production,logistics,marketing,human resources and other aspects of the cost,find out the HUAWEI company cost control scheme advantage,and to bring to the high-tech industry cost management mode HUAWEI's revelation.Through the study of this paper,the main purpose is to achieve the following: first,the HUAWEI value chain cost management analysis,identify its advantages,and come to an effective cost management methods.Secondly,based on the successful experience of HUAWEI company's cost management,it provides inspiration for our enterprises,especially high-tech enterprises,to form a unique competitive advantage.Through the study of HUAWEI case,this paper draws the following conclusions: China's high-tech enterprises want to improve the core competitiveness,scientific management costs,need to use the value chain perspective.High tech enterprises can improve the cost management measures by insisting on technological innovation,insisting on in-depth research and development,strengthening the consciousness of low cost,setting up the overall concept,establishing a perfect value chain cost system and so on.