Optimization Research On Cost Control Of S Automobile Accessory Company Based On The Theory Of Value Chain

Nowadays,the competition between companies is becoming more and more intense,and the advantage in cost is still one of the key factors to win the competition.How to control costs more effectively and enhancing the competitiveness of companies has always been a hot topic of special concern to the management of companies.Less and less room is left for the companies that simply depend on reducing expenditure to achieve cost reduction,which is unable to meet the needs of modern companies.As the basic unit of society,internally,companies include several departments,such as purchasing,production,sales,R&D,human resources and so on.Each department makes its own contribution to the value added of products and forms the internal value chain.Externally,the creation of social value will rely on the working together and cooperation among companies.The company associated with the suppliers,the customers and the competitors consists of external value chain.This paper takes S Automobile Parts Company as the research object,using literature reading method,case study method,qualitative and quantitative analysis method and comparative analysis method comprehensively,to analyze cost control deeply from the perspectives of internal and external value chain,and to figure out an optimization scheme of cost control for the research object.The optimization scheme of cost control based on the perspective of value chain is to put the company in the whole system of value chain and optimize the cost control from all-round and many aspects.On one hand,as to the external value chain:this paper uses the activity-based costing method to analyze and select high-quality suppliers;developing competitors into the customers or suppliers through cooperating with competitors.In order to increase the market share of domestic sales and change the proportion of domestic and export sales,the company has to build the salesperson team,expand the sales channels,analyze the demand of customers and strengthen the customer service.All of these will help enhance the overall competitiveness of companies.On the other hand,in view of the internal value,the cost-value coefficient method based on the theory of value engineering is used to optimize the product structure,and make the decision about purchasing from other companies or producing by itself by comparing the purchasing price and production cost,to see if which is better for the company.In order to reduce the cost of logistics,choose the more competitive forwarders to handle the export delivery through analyzing their detailed cost and bidding as well as requiring the forwarder to issue the VAT invoices for transportation which can be used to compensate some of logistics cost;To create the tax benefits for the company by making full use of the policies that the state encourages all companies to invest in the research and development;Meanwhile,to reduce the turnover rate of personnel and prepare the qualified talents for the company by enforcing human resources management,the construction of company culture and improving the working conditions.To summarize,with the support of relevant safeguard measures,the optimization scheme of cost control from the perspective of value chain can realize the value added for the company,and improve the competitiveness of companies theoretically and practically.