Research On Strategic Cost Management Of WF Enterprise Based On Value Chain

Cost is the lifeblood of enterprise development,and also the core of enterprise's continuous acquisition of competitive advantage.The more developed the enterprise,the more important its cost management,but the difficulty of management is also increasing.In recent years,the competition in the chemical industry has become increasingly fierce and the cost of various production factors has been rising,and the cost of all kinds of factors of production keeps rising.In addition,with the reform of the industrial structure on the supply side,the pressure of transformation and upgrading of chemical enterprises is increasing,so it is urgent to further adjust the enterprises,and need to adopt more efficient cost management mode to win more development space for the enterprise.Strategic cost management based on value chain has expanded the scope of the traditional cost management can optimize enterprise cost management from the strategic level,through detailed analysis of the enterprise internal and external value chain and strategic cost drivers analysis,effective recognition of the problem and improve it,in order to enhance the effect of enterprise cost control,this pattern is very good to meet the need of the enterprise cost management under the new situation,and guarantee the enterprise gain competitive advantage.This paper selects WF enterprises as the research object and takes the value chain theory and strategic cost management theory as the research basis,aiming at optimizing the strategic cost management of enterprises and pointing out the direction for enterprises to obtain greater competitive advantages.In this paper,literature review and review of relevant theories are first carried out in order to provide theoretical support for the following research.Secondly,this paper briefly introduces the current cost management status of WF enterprises from the basic overview,operation situation and cost composition of WF enterprises.Based on the strategic cost management framework,this paper makes an in-depth analysis of the cost management of WF enterprises from the internal and external value chain of enterprises,strategic cost drivers and strategic positioning of enterprises.Then,according to the weak links of cost management identified in the analysis,the corresponding optimization strategy is proposed.This paper holds that in the process of implementing the strategic cost management of an enterprise,it is necessary to comprehensively analyze the value-added activities in thevalue chain,and make clear the strategic positioning of the enterprise by combining with the analysis of the strategic positioning of the enterprise.The integration and optimization of the strategic cost management of the internal and external value chain of the enterprise starts from the production process of the enterprise,the improvement of the research and development efficiency of the enterprise,and the improvement of the strategic cost management consciousness of the enterprise staff.And enhance the enterprise the management ability,strengthen the construction of information system and perfect matching feedback incentive policy to ensure the implementation of the strategic cost management optimization plan of the enterprise,thus the maximum improve WF the comprehensive competitiveness of the enterprise,also for other chemical industry enterprise to implement strategic cost management based on value chain to provide the reference.