Reasearch On The Cost Control Of A Food Enterprise From The Perspective Of Value Chain

Cost control has always been an important link in the process of enterprise management,and it plays a great role in the operation efficiency of enterprises.Cost control from the perspective of value chain has been expanded compared with the scope of cost control in the past.In addition to the cost control of production links,the cost control of upstream suppliers,downstream customer groups and the cost control analysis of external horizontal competitors are also included in the overall cost control planning of enterprises.As far as the types of enterprises are concerned,manufacturing enterprises mainly produce and process goods,and cost control plays an important role.Food manufacturing industry has always been an important industry related to the national economy and people's livelihood.In recent years,in the fierce market competition environment,some food production enterprises have adopted improper means to produce,such as purchasing low-cost unqualified raw materials,reducing the necessary links of food production and so on.The improper cost control method not only damages the interests and image of enterprises,but also causes food safety problems and harms the safety and stability of the whole society.From the point of view of value chain,this paper studies the cost control of food enterprises.This paper combs the theoretical research on cost control at home and abroad,and then introduces value chain management.It combines the perspective of value chain with enterprise cost control.It comprehensively uses many analytical methods,such as literature analysis,case analysis,investigation and research.Taking the typical A dairy manufacturing enterprise in T city as an example,it conducts on-the-spot investigation,from the enterprise organizational structure,internal value chain,and outside.From the point of view of cost control of vertical value chain and external horizontal value chain,the status quo of cost control of A food enterprise is elaborated in detail.It is found that the cost control problems existing in the current A food enterprise mainly include the low bargaining power of the procurement link in the internal value chain,the waste of resources caused by the poor information communication in the raw material management link,the low proportion of technical personnel in the human resources structure,the single supplier and customer groups in the external value chain,and the low propaganda cost of the enterprise in the sales cost.In the follow-up,combined with the cost control theory of value chain,the paper puts forward corresponding improvement suggestions for A food enterprise,including internal improvement and standardization of cost control in purchasing link,improvement of production efficiency,improvement of enterprise visibility,external improvement of market share,improvement of sales mode and customer service.This study hopes to improve the cost control level of A food enterprise,bring more social and economic benefits for the enterprise,and provide reference for other similar food manufacturing enterprise...