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Research On The Practice Strategic Cost Management Based On Value Chain

Posted on:2021-03-28Degree:MasterType:Thesis
Country:ChinaCandidate:L Z LiFull Text:PDF
GTID:2439330611494515Subject:Accounting
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In the era of economic globalization with the rapid development of science and technology,enterprises are also facing increasingly fierce market competition environment.In order to make enterprises obtain sustainable competitive advantage,it is necessary to strengthen the cost management of enterprises.Traditional cost management has been unable to meet the requirements of complex competitive environment,while strategic cost management based on value chain has made breakthroughs in three aspects of space,process and strategy compared with traditional cost management.Through the analysis of internal resources and external environment based on value chain,it can reduce costs more efficiently,provide cost information not limited to itself,and create At the same time,we gain competitive advantage.Strategic cost management based on value chain has become an indispensable management method for enterprises.This paper mainly uses literature analysis,case analysis and comparative analysis.After expounding the content,characteristics,influential factors and analysis methods of strategic cost management based on value chain,this paper takes Huawei as a case study.On the basis of Porter's five forces model analysis,SWOT analysis and value chain analysis,this paper explores the application and effect of strategic cost management based on value chain in HW company.HW company optimizes the internal value chain by improving the organizational structure of the enterprise,attaching importance to talent management,introducing IPD,decentralized procurement and "iron triangle" marketing mode,so as to strengthen the value chain of the enterprise;through strict selection of suppliers,HW company forms strategic partners with suppliers,establishes CRM customer management to reduce transaction costs and improve brand image of the industry value chain;through Learn the industry benchmark,establish offline experience stores,improve their own shortcomings through strategic M & A,and improve their market position.A series of strategic cost management applications based on value chain of HW company have achieved good results.Taking HW company 's case as a reference,if Chinese enterprises want to maintain a long-term competitive advantage in the market,they must identify the advantageous links of value chain,strengthen the investment in the advantageous links,expand the vision of cost management to the outside of the enterprise,and establish a perfect value chain system.
Keywords/Search Tags:value chain, strategic cost management, competitive advantage
PDF Full Text Request
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