Research On Cost Management Of M Company Based On Value Network Environment

With the upsurge of the Internet economy era,consumers’ demand for convenience and high quality of life has prompted the home appliance industry to develop towards intelligence and product uniqueness.Therefore,home appliance enterprises need to speed up the development of new elements and inject new vitality into enterprises.Enterprises need to improve the quality of products and reduce the costs of all links by means of changing cost management in order to gain a firm foothold in the market.The cost management of an enterprise cannot be limited to a single operation link of the enterprise.It needs to make overall plans.Considering the overall situation,it needs to pay more attention to the connection between the enterprise and the external competitive environment and the international situation and emphasize the cost management from a strategic height.The cost management of the value net analyzes the cost driving factors from the source to the end of the cost with a long-term strategic perspective.Based on the internal and external value net,the cost of each link is tracked and analyzed,and the advantages brought by the value net to the cost management of the enterprise and the problems that may exist in the development process are studied,so as to implement more perfect cost strategies and continuously obtain competitive advantages for the cost management of the enterprise.The article chooses M Company as the research object,based on the value network theory and cost management theory,taking the consumer market as the center,connecting the technology center,finance department,purchasing department,manufacturing department,quality management department and after-sales service center,realizing multi-dimensional network information flow and constructing its internal value network by transferring logistics,information flow and capital flow.Then,based on the cooperative relationship,equity relationship,financial relationship,competitive relationship and business relationship,an external value network with M company as the leading center is constructed.Then the cost management framework of the value network model is built through the internal and external value networks,and the five major costs of M company are decomposed,namely,research and development cost,direct cost,inventory cost,logistics cost and transaction cost.Combining the value network with cost,the paper analyzes the specific application of cost management in the value network,and finds out some problems in the aspects of marketing mode,related party transactions,department cooperation,high research and development cost and mismatch of return on equity.Corresponding countermeasures and suggestions are given from the aspects of marketing mode reform,integration of value network,collaborative management platform and improvement of research and development quality.