A Case Study Of LN Company’s Strategic Cost Management Based On Value Chain

In the context of economic globalization,from the perspective of internal enterprises,due to the constantly changing environment faced by employees,the needs of employees for enterprises are also diversified;from the perspective of external enterprises,the control of suppliers and the diverse needs of consumers,Competitors emerge in an endless stream,under the dual pressures inside and outside the enterprise,the innovation of the enterprise is imperative.This article first describes the related concepts of the value chain,the composition and goals of the strategic cost management theory,and the practical significance of the value chain in strategic cost management.The comparison between reflects the value chain strategic cost management theory.The connotation.Secondly,introduce the development history,operating results,and financial data of the selected case company,LN company.First,from the perspective of the internal value chain,the company’s infrastructure,human resource management,technology research and development,supply chain management,warehouse storage,The status quo of strategic cost management in logistics management,sales services,etc.are analyzed and explained,and then from the perspective of external value chains,from the perspective of external value chains,external horizontal value chains dominated by competitors and external suppliers,consumers or customers dominated by downstream Two aspects of the vertical value chain describe the status quo of LN company’s strategic cost management.Thirdly,based on the above,the cause analysis is carried out.It is believed that the internal value chain of LN company has problems such as excessive sales costs,insufficient R&D investment,and lack of core competitiveness in marketing.The main business of the company in the external value chain is The business market share is relatively low,the value chain lags behind competitors,and the supply chain model needs to be improved.Finally,on the basis of the research results,uphold the central idea of the value chain,and put forward suggestions for improvement of LN company’s strategic cost management.The problems encountered by the LN company in its development are universal in the domestic sports industry.How to seek opportunities and seize the opportunities to survive in the fierce competition for sports goods companies has certain experience and ideas that can be used for reference.