Cost Analysis And Control Of H Thermal Company From The Perspective Of Value Chain

Thermal industry is a new type of industry developed according to the law of market economy in recent years.With the rapid development of China's economy,China's heating industry has also developed rapidly.However,with the rise of heating energy costs,the production costs of heating enterprises increased significantly.At present,the heating cost is fixed by the government,and the production cost of the enterprise rises sharply.Therefore,the operating burden of the thermal enterprise is becoming more and more heavy.Heating enterprises belong to capital and technology-intensive enterprises.The complexity of the thermal company's production process makes cost control more difficult.Heating enterprises must find the starting point of cost control and make full use of effective cost control methods.The management decision of the industry provides timely and reliable cost information,which lays a solid foundation for enterprises to control costs and improve economic benefits.H Thermal Company is a large heating enterprise in Northwest China.It can provide sufficient heat protection for the whole county residents' life.However,H Thermal Company is currently facing enormous pressure of survival and competition.High cost and high liabilities are all the problems faced by H Thermal Company.Enterprises must find the focus of cost control in order to solve the difficulties faced by enterprises and lay a foundation for the realization of economic benefits.In the course of the research,the background,purpose and significance of the research are introduced.This paper reviews the research status of cost control,cost management and value chain theory in heating enterprises at home and abroad,and expounds the relevant theories of value chain and cost control in detail.Content through the deep research on the current situation of cost management of H Thermal Company,from the view of value chain,the paper analyzes and studies the current situation of cost management in H Thermal Company and analyzes the internal value chain and horizontal value chain.The longitudinal value chain is studied comprehensively and scientifically,and the method of reducing enterprise production cost based on value chain is found by the method of activity-based cost analysis.Finally,this paper summarizes the research of relevant scholars.From the view of value chain research,theimprovement measures are put forward to reduce the production cost and increase the economic benefit of the company,which can be used to optimize,improve and improve the operation in the heating process of H Thermal Company.Value chain analysis is a method of research from strategic height.The value chain analysis is mainly based on three types : internal,horizontal and vertical analysis.The link of value chain is interrelated and interactive.Using value chain analysis tool to deeply analyze the value chain of the thermoelectric company,it is found that in the value chain the energy consumption is large and the efficiency is low.The goal of reducing the production cost and increasing the economic benefit can be achieved by improving the operation links and optimizing the operation efficiency.