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Study On Cost Control Of Value Chain In Traditional Baijiu Production Enterprises

Posted on:2023-02-01Degree:MasterType:Thesis
Country:ChinaCandidate:W QuFull Text:PDF
GTID:2569306779455524Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,influenced by the national macro-economic and industrial policies,Baijiu production enterprises must adapt themselves to the development and transformation of the market economic environment,and make innovations and adjustments to themselves.The competition pressure of Baijiu company is increasing.At present,there are many problems such as high cost and obsolete management system.These problems will result in the decrease of company profits and the development prospects of the company.The traditional cost control thought can not meet the requirements of current enterprises,and the reform of cost control means is imminent.The Baijiu Baijiu liquor industry of traditional liquor making enterprises is selected as a case.By describing the value chain of enterprises and analyzing their cost drivers,we can clearly identify value-added activities and non value-added activities,and give optimization measures to non profit activities to achieve the goal of reducing the cost and increasing efficiency.This will help to provide practical theoretical knowledge for other Baijiu enterprises in the same industry and enhance the competitiveness of liquor enterprises.The research contribution of this paper is to describe a value chain for traditional Baijiu enterprises on the basis of relevant theories,and to set up a suitable and effective value chain analysis model,and then analyze and study the cost control of value chain for case enterprises,which is conducive to provide ideas and experiences for other traditional Baijiu Enterprises.Through the analysis of the case of the wine industry,we can draw three conclusions:first,we can build an analysis model of value chain of traditional Baijiu enterprises,and help enterprises analyze the cost drivers of various links,find out activities that do not add value,and eliminate them,thus reducing the cost of enterprises.The second is to use relevant theories to analyze the current situation of cost control in the value chain of shede liquor industry,and find that it has the problems of insufficient investment in R & D funds and continuous high sales expenses,and then put forward improvement measures for the problems,which is conducive to the long-term development of the enterprise;Three,through the analysis of the whole case of the wine industry,we can prove that the value chain cost control theory is significant for the quality chain and the quality control of the enterprises.The popularization of the value chain control will further promote the healthy competition among Baijiu enterprises,not only help the Baijiu enterprises to reduce the cost but also help them connect the upstream and downstream enterprises of the value chain.While expanding brand influence,achieve win-win results for both sides.
Keywords/Search Tags:Traditional Baijiu enterprise, Value chain analysis, Cost driver, Shede Spirits Co.,Ltd
PDF Full Text Request
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