| Enterprises need to continuously improve their ability to adapt to the environment to keep up with the rapid economic development.Cost management is one of the important management methods for enterprises to maintain vitality and continuous development.The traditional cost management method has been difficult to meet the market demand.Through the application of value chain strategic cost management,integrating the internal and external value chains of enterprises,comprehensively analyzing enterprise costs from the value chain perspective,and expanding the scope of enterprise cost management,enterprises can be helped to improve the accuracy and scientificity of cost management.In order to speed up the implementation of strategic cost management in enterprises,this paper uses the method of case analysis,selects DX home as the object,and analyzes the problems existing in DX home cost management,in order to find out the strategies suitable for DX home and other enterprises to implement strategic cost management.At present,DX Home is still using traditional enterprise cost management methods,and there is a large degree of cost waste.It is extremely urgent to adopt the cost management mode that keeps pace with the times.DX Home is an enterprise specialized in furniture production and a standard contemporary manufacturing enterprise.It is of practical significance to analyze the strategic cost of value chain based on DX Home.Firstly,the theoretical knowledge related to value chain and strategic cost management is collected,sorted out and summarized,which provides theoretical support for the following case analysis.Secondly,it points out the current situation and existing problems of DX household and cost management,and analyzes the necessity and feasibility of strategic cost management of DX household application value chain.Then,the internal value chain and external value chain of DX home are analyzed,the existing problems in the value chain link are found out,and the corresponding countermeasures and suggestions are put forward.On the basis of value chain analysis,the cost drivers of DX home are analyzed,and the cost drivers of DX home are pointed out.Then,the strategic positioning of DX home is analyzed,and it is clear that DX home should adopt a comprehensive strategy combining cost leadership and differentiation.DX Home’s implementation of strategic cost management based on value chain needs to be reformed and upgraded in terms of establishing strategic cost management awareness,expanding cost management scope,full participation,personalized order management,information system construction,etc.Based on the analysis of DX Home,this paper analyzes and studies the implementation of strategic cost management in enterprises from the perspective of value chain,hoping to provide some reference for enterprises to optimize cost management mode and obtain cost advantages and competitive advantages... |