Research On Cost Control Of C Company From The Perspective Of Value Chain

The 14th meeting of the Comprehensively Deepening Reform Committee of the Central Committee of the Communist Party of China was held on June 30,2020,at which it reviewed and approved the "Three-Year Action Plan for the Reform of State-owned Enterprises(2020-2022)".The meeting pointed out that state-owned capital is the material foundation,an important pillar of the country and irreplaceable.Especially in the process of responding to the new crown epidemic,state-owned enterprises have played an important role in the resumption of work and production,emergency supply guarantee,material guarantee,medical support,stable supply chain,and industrial chain.China has launched the "Made in China"2025 plan,and realizes the strategic goal of a manufacturing power through "three steps":In 2025,China will enter the ranks of manufacturing power.At present,due to the impact of economic globalization,my country’s manufacturing enterprises are in an embarrassing situation of large scale but weak strength.To achieve good economic benefits,we need to grasp both income and cost,and cost control is always the focus of manufacturing enterprise managers.and major issues to consider.The traditional cost-cutting method—finding a breakthrough in the internal production process is no longer applicable,so Chinese manufacturing enterprises are trying to find new development ideas.This paper learns and understands the theoretical knowledge and current research status related to value chain,value chain cost control and standard costing.Select Company C as the case object.As a wholly-owned subsidiary of a state-owned enterprise,Company C has advanced production technology,sophisticated technological processes and high-end machinery and equipment.For manufacturing enterprises,it has certain reference in cost control.effect.Therefore,this paper uses the literature research method,on-site investigation method and comparative analysis method to study a series of processes of the establishment,implementation,application and feedback adjustment of its standard cost control system based on the value chain,and to understand the status quo of its cost control combined with strategic goals,from the Analyze the problems of cost control from the perspective of internal and external value chains,including unsatisfactory operating benefits,rising procurement costs,low product qualification rates,analyze the causes of these problems,and contact the actual situation of the company.Corresponding optimization plans,such as:adjusting market positioning,improving supplier management mechanism and expanding sales channels,etc.,to improve resource utilization and overall quality of employees,enhance the core competitiveness of company C,and achieve cost management after company C Provide references.In addition,I also hope to provide a certain reference for cost control and optimization of enterprises in the same industry,help improve cost management,simplify cost accounting,strengthen cost control,deepen cost analysis,and optimize cost assessment methods.