Research On Strategic Cost Management System Of Household Appliance Manufacturing Enterprises Based On Value Chain

With the continuous improvement of information level and the increasing openness of the world economy,the economic environment faced by Chinese home appliance manufacturing enterprises has undergone great changes with the increase of domestic labor cost and raw material cost,the entry of foreign home appliance brands and the rise of domestic home appliance retail enterprises.The era of price war has passed.Under the current situation at home and abroad,Chinese home appliance manufacturing enterprises that have been relying on cost advantages in the past decades have entered a new stage of development.Home appliance manufacturing enterprises need to bid farewell to extensive cost management mode and use a more lean value chain strategic cost management system.This is not only an effective way for home appliance manufacturing enterprises to improve themselves,but also a new requirement for the development of The Times.In order to cope with the new challenges to the development of home appliance manufacturing enterprises in the current situation at home and abroad,this paper,based on the value chain management and strategic cost management,combines the characteristics of the value chain of home appliance manufacturing enterprises to build a value chain strategic cost management system suitable for home appliance manufacturing enterprises.Complete system construction from five aspects,from top to bottom is divided into: management task layer,the management goal layer,management nitrogen-containing molecules called amines,the content of management layer and organization guarantee,at all levels between contact each other support each other,realize the combination of the value chain management and strategic cost management,build up the help electrical appliances manufacture enterprise development strategy of value chain cost management system.After the completion of a system to build,and further combined with the actual operation situation of J enterprises and cost data,this paper expounds the electrical home appliances manufacturing enterprises value chain system of strategic cost management in the practice of J company,mainly from the J electrical appliances manufacture enterprise's strategic choice,value chain analysis,value chain management,upstream suppliers internal value chain management,the downstream customer value chain and horizontal value chain management to the six parts in detail,explains the concrete application of the constructed system,but not limited to,J electrical home appliances manufacturing enterprises.Finally with a combination of quantitative analysis and qualitative analysis from the aspects of financial,enterprise employees' ability to learn and grow,the use of information communication,operational efficiency and internal organization communication strategic cost management to the J enterprise value chain to evaluate the effect of,and according to the effect of J enterprises from the aspects of consciousness level,management level,system support is put forward as reference for similar electrical appliances manufacture enterprise's suggestion,in order to home appliances manufacturing enterprises or relevant manufacturing enterprise cost management and business development play a role in promoting.