Research On Cost Management Of D Enterprise Based On Value Chain Perspective

Times have changed,business competition has intensified in the 21 st century,and the industry situation and business model have changed with each passing day.Under such a large environment,in order to turn around losses and overcome difficulties or maintain long-term development and expand competitive advantages,It must keep pace with the times and change its traditional cost management methods,so that enterprises occupy an active position in the process of obtaining profits.The cost management of an enterprise should not only focus on the internal cost saving and reduction of the enterprise,but also pay attention to the expansion of the scope of enterprise cost management,and pay attention to the benefits of each link of the company's production and operation.As a comprehensive and multi-level cost management concept,value chain cost management extends the time and space of traditional cost management,and a single comprehensive cost management of a single production cost is beneficial to improve the cost management effect of an enterprise.Utilize the overall resources of the enterprise to form a competitive advantage for long-term sustainable growth.Based on the existing research results at home and abroad,this article continues to discuss the application of value chain cost management in manufacturing companies,combining the characteristics of the case company's environment and its own goals.Taking the cost management in the operation of D enterprise as the research object,the literature review method,case analysis method,field investigation method and comparative analysis method are used for analysis.Starting from the three aspects of D's internal value chain and horizontal and vertical value chains,one is to study the cost content of D's business in product design,procurement,production,sales and after-sales links,and explore its value-added and For the non-value-added part,the second is based on cost analysis to find where D companies can control the points in the value chain,and pay attention to improving the value chain link with large space to achieve value increase.The third is to make corresponding improvement measures on D enterprise's internal value chain and external value chain,so that value chain cost management has certain significance for the implementation of China's manufacturing enterprises.Through the research on the value chain cost management of company D,the following conclusions are drawn: First,through the analysis of the internal value chain cost of the enterprise,it can effectively distinguish value-added operations and non-value-added operations,and try to eliminate non-value-added operations to reduce resource waste;Pay attention to the cost management of the enterprise in ideology,and promote the change of the concept of management personnel to the level of cost management of the value chain;the third is that the enterprise always pays attention to the situation in the society and establishes a good strategic partnership with suppliers and sellers to achieve Maximize the use of resources to optimize the entire value chain.