Research On Cost Management Of Enterprise Value Chain In The Context Of Big Data

With the rapid development of the domestic down jacket industry,the penetration rate of the domestic down jacket market continues to increase,and the domestic market demand has gradually reached a saturated state.Due to the slowdown in domestic economic growth and the uncertain international economic situation,market competition will be more intense and production costs will be higher.Faced with these problems,enterprises have to find new development paths to improve their competitiveness,and cost control has become one of the keys to enhance core competitiveness,because it is directly related to the company’s market share and profit margins.Value chain analysis is an important means of modern enterprise cost management.Value chain cost management is a cost management method with value chain analysis as the core.Looking at value chain cost management from a strategic perspective,it can be found that value chain cost management is different from traditional costing methods.It studies the enterprise as a whole,and takes the value chain as the center to carry out comprehensive cost accounting and cost control.Value chain cost management can not only combine various resources consumed in the production process with cost control;it can also link operations between different departments.Through the coordination of each link to achieve the purpose of reducing costs and improving competitiveness.The development of data technology provides new possibilities for value chain cost management.Value chain cost management pays attention to the overall situation of the enterprise,because it needs to collect a large amount of data,and extract valuable data including finance,customers,and internal business processes through analysis of a large amount of data.Big data technology can achieve this.On the one hand,big data technology can collect data inside and outside the enterprise in a timely manner,and on the other hand,it can quickly process these massive data,extract according to the needs of enterprise managers or build models for specific goals to help managers make decisions,improve the cost management level of enterprises.Therefore,this thesis creatively combines big data and value chain cost management to study how big data technology can help enterprises implement value chain cost management and the impact of big data technology on it.This article refers to relevant literature and books,takes Bosideng as the case study object,discusses the motivation,process and results of applying big data technology to enterprises,and draws conclusions and puts forward suggestions.As a typical representative of my country’s down jacket manufacturing enterprises,Bosideng is a traditional manufacturing industry that started digital transformation earlier in China.At present,its digital transformation has been basically completed and achieved good results,which can be used for reference.In the process of document sorting,through the literature research method,summarize the existing literature on big data and cost management,define the connotation of big data,big data technology and value chain cost management,clarify the process of value chain cost management and the application of big data technology in the value chain.Specific application scenarios in enterprise value chain cost management.Combined with comprehensive cost management theory,value chain analysis theory,etc.,it explores the basic logic of the mechanism analysis of big data and value chain cost management,so as to provide a theoretical analysis framework for the case.In the research process,firstly,starting from the development history of Bosideng,expounding the general situation of Bosideng’s cost and the current situation of the industry under the background of big data,and based on this,it is determined that the main reason for Bosideng to apply big data technology in its value chain cost management is business.The transformation of the model,the intensified competition in the fleece clothing market,the gradual improvement of the digital system,and the strong government support for the digital transformation of traditional enterprises.Then,Bosideng’s value chain is identified.According to the practice of enterprise value chain research,this thesis divides Bosideng’s value chain into enterprise internal value chain and industry external value chain.And introduced the application history of big data technology in Bosideng: Bosideng gradually established an intelligent manufacturing production base,built a digital supply chain system,established a data center to open up the front and back office data of the enterprise,and established a smart retail platform to develop new retail business..Then,this thesis selects the two perspectives of Bosideng’s financial performance and non-financial performance in recent years to evaluate the effect of Bosideng’s value chain cost management in the context of big data.The analysis found that the financial performance of big data technology to optimize the cost management of Bosideng’s value chain is mainly reflected in the reduction of Bosideng’s inventory risk,the control of the growth of Bosideng’s total operating expenses,the improvement of Bosideng’s current asset turnover rate,and the reduction of Bosideng’s sales expenses.And improve the profitability of Bosideng.The non-financial effect of big data technology on cost management optimization of Bosideng value chain mainly reflects the improvement of Bosideng down jacket production efficiency,market share and user satisfaction.Then in the following impact path analysis,this thesis discusses and analyzes Bosideng’s value chain cost management method under the background of big data from the perspective of the internal value chain of the enterprise and the external value chain of the industry.The analysis found that in Bosideng’s internal value chain activities,Bosideng used big data technology to integrate its production data to reduce production costs;unified management of inventory to reduce inventory costs;analysis of consumer demand to reduce overall costs.In Bosideng’s external value chain activities in the industry,based on big data,Bosideng integrates supplier data management and supplier cooperation,analyzes internal and external data of the enterprise to help store location selection,and relies on big data technology to develop online sales channels.Finally,based on the previous analysis and summary,the following three conclusions are drawn: big data promotes the precision of Bosideng’s cost planning;big data helps Bosideng’s cost accounting become intelligent and real-time;big data realizes dynamic data monitoring of Bosideng’s cost control.And summed up three inspirations: enterprises should use big data technology to adjust their strategic cost planning;enterprises can use big data technology to improve their cost accounting system;enterprises can use big data technology to build a lean production management and control platform.