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Cost Management Optimization Of JM Heating Company From The Perspective Of Value Chain

Posted on:2024-05-22Degree:MasterType:Thesis
Country:ChinaCandidate:J M XiangFull Text:PDF
GTID:2569307178494594Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,the strategic goals of "carbon peak" and "carbon neutral" proposed by the state have put forward higher requirements for energy substitution.For this reason,heat companies need to accelerate the construction of intelligent heat supply systems,improve energy efficiency,which will inevitably lead to a significant increase in costs for heat companies over a period of time.However,due to its own public welfare nature,the pricing of heat products is restricted by the government,and many heat companies are in a state of continuous loss,which makes the development enthusiasm of heat companies also suffer a certain blow.Therefore,the company’s method of optimizing cost management is of great significance to the development of the company.The cost management method based on the value chain can open up the direction of the company’s cost management and enable the company to find out the problems in cost management from different perspectives,which can effectively optimize the company’s cost management and reduce the company’s operating costs.Based on the research and summary of domestic and foreign literature related to value chain cost management,it was found that JM Heating Company has many problems.In response to the above problems,in this thesis,in terms of internal value chain,a comprehensive budget management system was constructed to improve the accuracy of JM Heating Company’s budget;the management of JM Heating Company’s raw material storage and transportation was strengthened by applying the economic batch ordering model;the cash flow of energy-saving equipment was compared with that of ordinary equipment to select energy-saving equipment that is more in line with the company’s cost efficiency principle;by setting up a special regular maintenance and applying a real-time monitoring system for the pipeline network,this thesis have improved JM Heating Company’s equipment operation efficiency.In terms of external value chain,the cooperation with suppliers is strengthened through the establishment of supplier evaluation system and long-term strategic relationship;the intelligent heat network system and reasonable transformation of heating methods are established to better serve customers;the analysis of competitors is strengthened and good cooperative relationship is established with them to create a good environment for the development of JM Heating Company.Finally,this thesis proposes corresponding guarantee measures of accelerating the construction of a modern information system,strengthening the comparative awareness of competitors,and focusing on improving the quality of employees to guarantee the effective implementation of optimization measures such as the above.The company’s cost management optimization method based on the value chain perspective can help JM Heating Company open up the perspective of cost management optimization and enable JM Heating Company to effectively control the company’s costs from multiple aspects,which can enable the company to continuously enhance its core competitiveness and form its own competitive advantage under the broad market development prospect in the future,and provide reference for the cost management optimization of other heat companies in the same industry.
Keywords/Search Tags:Internal value chain, External value chain, Cost management
PDF Full Text Request
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