Research On The Application Of JM Company Cost Control Based On The Value Chain

With the rapid development of Chinese economy,consumer food service market are ushered in a huge opportunity,sales and sales volume are increased significantly,the market development potential.Food service industry has a low threshold,flexible operation,high income characteristics,so the development speed is very fast.In recent years,the food industry continue to explore new business models,control production and operation costs,the market has been expanding,and achieved great economic effects,the domestic food industry has entered a fast-track development of high-speed.JM company is a leading manufacturer and exporter of domestic production and sale projects,with huge production capacity and enterprise scale in the first place in the country.In recent years,the increasingly fierce market competition,advanced science and technology emerging,JM is also facing a huge challenge,the company not only to increase sales,but also to strengthen cost control,which can get higher economic profits.To achieve the sustainable development of enterprises,this paper is studying JM company cost control application based on the value chain.By analyzing related to value chain and enterprise cost control application research status both at home and abroad,summed up the academic value and practical value of this study,the paper stated the research content,research methods and research theory,this paper such as value the cost control principle and way of thinking,etc..On the basis of these theories,the outline of enterprise cost control based on value chain perspective includes six stages,including market research,design,research and development phase,procurement,production,sales and after-sales service.Based on the perspective of value chain cost control system design goal,and then from the perspective of vertical,horizontal and internal value its how to control the cost,according to the analysis result guarantee JM company based on the value chain cost control measures are put forward,mainly including improving the food industry chain,improving the internal cost control system,improving the production equipment maintenance chain,improving the auxiliary operation chain and homework cost method adopted to improve the operation improvement and process modification.