Research On Cost Management Of QC Company Based On Value Chain

With the rapid development of China's and even the global automotive industry,China's engine manufacturing industry has grown rapidly,especially the development of multi-cylinder small-bore diesel engine enterprises,which has broken the situation of Yunnei,Chaochai and Yangchai in the early 21st century.The competition between them has become increasingly fierce.How to effectively manage costs has also become the focus of enterprises.The traditional cost management method unilaterally regards the various aspects of the enterprise as independent parts for control,which obviously cannot adapt to the ever-changing market environment,and can not meet the development goals of the enterprise to a certain extent.The birth of the value chain cost management theory has opened up a new path for the cost management of enterprises.By combining the value chain theory and the cost management theory,we can effectively realize the purpose of reducing costs and increasing efficiency,and enhance the market competition of enterprises,force.Since the establishment of QC Company in 1998,the sales volume of its internal combustion engine products has been ranked among the top ten in the domestic internal combustion engine industry,and its economic benefits are good.It is one of the brands trusted by consumers.However,in recent years,due to the company's loopholes in cost management,the cost of the company cannot be reduced,which limits the scale of development.Therefore,QC companies urgently need to recognize the shortcomings of their cost management and improve them to ensure the long-term development of enterprises.This paper mainly discusses from the following aspects:First,it briefly introduces domestic and foreign research on value chain and cost management theory,and puts forward the research ideas and innovations of this paper.Secondly,it expounds the relationship between value chain and cost management.Concept and theoretical basis,provide theoretical basis for the following research and analysis;Third,analyze the relevant situation and cost management status of QC company,explain the necessity and feasibility of QC company to implement value chain cost management;Fourth,for QC The company's internal value chain,external value chain cost management and cost drivers are comprehensively analyzed to make its value chain cost management system better applied.Fifth,puts forward internal safeguard measures and external safeguard measures for the application of value chain cost management in QC company;Sixth,through the above research content,the research conclusions are drawn,and the research deficiencies and prospects of this paper are expounded.The innovation of this paper is that the internal combustion engine manufacturing enterprise QC company is the research object.On the basis of the value chain,the cost management research on the R&D,manufacturing,sales and service in the business process is carried out,and the value chain cost management theory is adopted.Combined with the actual development of the company,it analyzes the shortcomings of QC's current cost management.This analysis method combining theory and practice has reference significance for cost management of other domestic internal combustion engine manufacturers.