Research On Cost Management Based On Value Chain In Ouda Enterprise In Shandong Province

Machinery manufacturing industry is the basic industry of China's existing economic model and has an important position in the national economy.With the gradual globalization of the manufacturing market,market competition has become more intense.The rise in the exchange rate of RMB,the rise in the prices of raw materials for products,and the increase in labor costs have led to an increase in the production costs of enterprises,raising new challenges for the manufacturing industry to seek more effective cost management models as soon as possible.The value chain theory was first put forward by Porter professor Porter in 1985,and then gradually matured after the research of Sang and Govinda Larga,and gradually applied to enterprise cost management.Cost management is the core content of most enterprise management and plays a crucial role in the development of the company.Value chain cost management theory is the product of the combination of value chain theory and cost management theory,and it is an effective model of enterprise cost management.The value chain cost management theory focuses on the development of the company's R&D,production,procurement,marketing and other aspects of the value chain to optimize the company's cost management.Based on the analysis of the cost management theory and the related content of the cost management of the value chain,this paper applies the theory to Shandong Eastern Europe to solve the cost management problems of the company.First of all,this paper expounds the theoretical background of cost control,cost management,and value chain cost management,demonstrates the feasibility and advancement of the theory,and determines the guiding role of related content of cost chain cost management in achieving this management in Eastern Europe.Secondly,it discusses the current status and existing problems of the cost management of value chain in Shandong and Eastern Europe,and makes an in-depth analysis of the reasons.The analysis shows that there are problems in the company's cost management such as old management methods,backward management concepts,and non-systematic management contents.On the one hand,unsound production site management,unreasonable quality control of purchased materials,and high cost of maintenance and repair of machine breakdowns in Eastern Europe have caused unanticipated costs to account for a high proportion of operating costs;On the other hand,the company lacks understanding of the cost of product-based R&D,production,procurement,marketing,and other value chain nodes and lacks sound measures to control the cost of these value chain nodes.Finally,through the overall thinking of designing the value chain cost management implementation in Shandong-Eastern Europe,the value chain cost management theory was applied to Shanshan Eastern Europe,and the cost chain of the company from R&D,procurement,production and marketing was elaborated in detail.Management measures.This paper applies the successful management of value chain cost management to a small and medium-sized manufacturing industry in Eastern Europe and is of great significance to the development of lean cost management in other small and medium-sized enterprises in China.