Research On L Company's Cost Control System Based On Value Chain

Manufacturing enterprises play an important role in China's economic system,and small and medium-sized manufacturing enterprises are the main forces of active economy.As a traditional manufacturing enterprise,the cost control of small and medium-sized cement manufacturing enterprises mostly adopts the traditional cost control method,which focuses on the production link,lacks the concept of overall cost control,and can not control the cost of the enterprise in all directions.However,due to the low entry threshold of cement manufacturing enterprises,the market competition is fierce.Therefore,the overall control of enterprise costs,improve enterprise efficiency,is the key to obtain living space.Based on this background,the cost control research of small and medium cement manufacturing enterprises is carried out in order to help enterprises improve their efficiency and promote their better survival and development.L cement company selected in this paper is a typical small and medium-sized manufacturing enterprise,which is representative in the traditional manufacturing industry.After field investigation,the cost control of L company is extensive,the cost control of production process is ignored by other links,and the concept of modern management control is lacking,which is also a common cost control problem in other small and medium-sized manufacturing enterprises.To help L companies control costs more comprehensively and strengthen the core competitiveness of L companies,the value chain analysis is combined with the actual operation of L companies in view of the problems existing in cost control of L companies.On the basis of exploring the feasibility of applying value chain cost control,the value chain cost control system is designed and constructed for L companies.The construction of the system includes the cost control of the internal value chain,the cost control of the external value chain,and the cost control of the internal and external whole value chain.The construction of internal value chain cost control system is to explain the purchasing,production,sales and inventory links from three aspects: system construction,personnel management and process standardization.The cost control of the external value chain is mainly constructed from the aspects of supplier selection and customer maintenance.The cost control of internal and external value chain is mainly from reducing competition and improving cooperation between enterprises.Finally,in order to make the system work properly,the guarantee is put forward from the aspects of cost consciousness,information technology and organization system.The construction and application of this system is to help enterprises to deal with the problem of cost control comprehensively,timely and effectively,to improve the efficiency of enterprises and to obtain competitive advantages,and to provide ideas for other similar enterprises in cement manufacturing industry in the aspect of cost control.