Cost Control Study Based On Value Chain For Company B

China is an important market of auto manufacturing industry which is also one of the important engines of the national economy.In the industry environment of economic downturn and fierce market competition,many and many auto manufacturers and auto parts enterprises have taken measures to reduce costs and increase efficiency to deal with the challenges.As the leading supplier of automobile transmission system in China,Company B always attaches great importance to the cost control and has made great achievements through all efforts.However,in recent years,the changes in the external environment and the increasingly fierce market competition have put B Company in a dangerous situation.The current cost control methods of B Company are obviously not suitable for the current market changes,and the traditional cost control work of B Company is facing a difficult dilemma.In this context,this paper attempts to analyze the current cost control problems of B enterprise from the perspective of value chain and seek countermeasures for the cost control problems of B enterprise.Six chapters in the paper.The first chapter mainly discusses the background,significance,content and method of the topic.The second chapter describes the cost control theory,the value chain theory and how to use the value chain as an analytical tool to analyze the current situation of enterprise cost.The third chapter introduces the development process and operation status of B enterprise.By using the value chain diagram of B enterprise and combining the cost control status of B enterprise,it analyzes the cost control at the value level and auxiliary level in the value chain of B enterprise,and summarizes the main problems of cost control of B enterprise.The fourth chapter,aiming at the problems existing in the cost control of B enterprise,puts forward some countermeasures,such as strengthening the control of R&D expense and tax planning,strengthening the control of raw material cost,attaching importance to the management of hidden cost,attaching importance to the quality cost management in the early stage of the project,attaching importance to the synergistic effect of information system,etc.The fifth chapter puts forward the relevant safeguard measures to ensure the smooth implementation of the enterprise value chain cost control countermeasures;The sixth chapter mainly states the shortcomings of this research and the prospect of future research direction.It is hoped that this paper can enhance the core competitiveness of company B with cost control of value chain,it also can provide some reference for Company B and similar problems of enterprises.