Research On Cost Control Of San Laida Based On The Value Chain

In the 13 th five-year Plan of China,"cost reduction",as the focus of supply-side reform,has become the focus of economic construction and system reform for many times.In order to reduce the cost of enterprises,lighten the tax burden,deepen reform in the areas of finance,taxation and finance,increase government subsidies,promulgate macro-control policies,the state is committed to reducing the burden of institutional costs and taxes and fees of enterprises.It shows that the state attaches great importance to the cost control of enterprises.Value chain analysis is a kind of strategic management tool that helps enterprises to explain cost drivers and measure competitive advantage.It analyzes the current situation of cost control of enterprises and finds out the main problems.By constructing the cost control system of enterprises under the analysis of value chain to solve the corresponding problems,from the perspective of internal and external value chains,the paper puts forward the implementation suggestions and safeguard measures for the application of value chain cost control,which can provide an effective way for enterprises.Comprehensive and wide-ranging cost-cutting model,and thus help them to gain a competitive advantage.With the development of economy and the progress of society,small household appliances are becoming more and more convenient,humanized and intelligent,and increasingly become the necessities of consumers' daily life.However,on the premise of good prospects for the development of the industry,Ningbo Sunlight Electrical Appliance Co.,Ltd.(Abbreviation in the text: Sunlight)has not only not made long-term profits from its main small appliances,such as snap heated kettles and capsule coffee machines,but also became the only company in Ningbo to be implemented * ST among the 64 listed shares in Ningbo.The crux of the problem is worth pondering.This article will discuss the reason of the cost control management of Sunlight from the angle of value chain,and prepare the order in the early stage.The section combs the domestic and foreign research status and concepts related to the value chain analysis and cost control,which lays the theoretical foundation for the later case analysis,and then through the understanding of the current situation of the cost control of Sunlight Company in the main research stage,Find out the problems existing in the cost control of the company,combine the value chain analysis with the actual operation situation of Sunlight,On the basis of discussing the necessity and feasibility of using value chain cost control in Sunlight,this paper constructs a more complete and system management system for its cost control,and put forward feasible solutions for the cost control.Finally,the implementation suggestions and safeguard measures of the company's application of value chain cost control are expounded in order to improve the operation condition of Sunlight.Also hoped for the small appliance manufacturing industry other similar enterprises in the cost control management to bring ideas for reference.