Research On Cost Management And Optimization Of Z Company Based On Value Chain Theory

In the context of the rapid rise of 5G mobile communication network,in order to develop in the fierce market competition,communication technology service providers must not only provide reliable technical support services for operators,but also pay attention to cost management.But the cost of enterprise competitive advantage is not only related to enterprise internal economic activities,but also on activities related to the external economy of enterprise daily management,by many scholars study,based on the vertical value chain cost management can not only help enterprises to enhance the core competitiveness,and help enterprises to better adapt to the external environment change.Based on this,this paper chooses Z Company,a leading enterprise in communication technology service industry,as the case study object.First of all,through reading a large number of literature,this paper summarizes the related literature of value chain cost management in recent years,and lays a theoretical foundation for this paper.Secondly,it introduces the basic situation of Z company from four aspects: organizational structure,main business,financial status and current cost management mode.Then,based on the theory of vertical value chain on the Z company each cost item,the division of the value chain of the middle and lower reaches,at the same time use data analysis,multiple regression analysis and comparative analysis of Z company in 2010-2020 cost data for analysis,the change trend of the research in the value chain cost 11 years and the impact on the company’s business,And use value engineering analysis method to perfect the conclusion of the above research.Finally,find out the problems of cost management in each value chain link,and according to these problems,from the company’s internal control and external supply chain management and other aspects of Z company’s future cost management direction put forward specific suggestions.Different types of enterprises in the cost management focus is also different,in this paper,based on value chain theory,in-depth study communications service enterprise cost management method,not only can provide companies with the thinking of cost management,promote the sustainable development of the enterprise,also can have some reference for other technical service companies.