| China has always been a big manufacturing country,but it is still in a big but not strong stage.There are many manufacturing enterprises in China.The fierce market competition,the declining economic environment,the rising labor price,and the pressure on shareholders to pay dividends are all inevitable problems faced by the development of enterprises.How to develop stably in the Red Sea,cost control has become the primary issue for enterprises.Applying the value chain theory to the cost control of manufacturing enterprises is a product of the development of the times,a cost control method that meets the needs of the times,and an innovative mode of cost control.Company Z is mainly engaged in the R&D,production and sales of polymer hoses for fluid transmission.Economic globalization,cyclical risks in downstream industries,further increase in the concentration of similar industries,and fluctuations in the price of raw materials have brought certain competitive pressures to Company Z.It is very important for Z Company to improve the cost efficiency and realize the sustainable development of the enterprise.Therefore,the cost control of X enterprise based on the value chain is worth studying deeply.This paper selects the case of Z Company as the research object,uses the domestic and foreign research results based on value chain cost control as the theory,and applies them to the case analysis of Z Company.It deeply discusses the current situation of Z Company in terms of cost control.It finds that there are some problems in Z Company,such as low level of cooperation in the R&D link,high purchase risk,and inadequate cost control measures in the inventory link.It also proposes to improve the R&D cooperation,implement strategic procurement Establish and improve the inventory management system and other solutions to form a cost control scheme based on the value chain theory that keeps pace with the times.Improve the cost control ability of Z Company,thereby improving the competitiveness of the enterprise,and also provide reference for other manufacturing enterprises. |