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Cost management based on value chain

2019-09-19 来源: 51Due教员组 类别: Paper范文

下面为大家整理一篇优秀的paper代写范文- Cost management based on value chain,供大家参考学习,这篇论文讨论了基于价值链的成本管理。对企业来说,基于价值链的成本管理系统可以理解成一个多方位的管控体系以及信息系统,从战略角度、时间角度、空间角度多方位来呈现。企业进行成本管理的范畴扩展到要从整个价值链联盟的角度来分析企业的成本行为,而不仅仅局限于核心企业自身的内部价值链。基于价值链的成本管理不仅仅局限于企业自身的成本变化,同时也要关注企业外部价值链及竞争环境的变化。

Cost management,基于价值链的成本管理,essay代写,paper代写,作业代写

The term "value chain" was first mentioned by Michael l. Porter, a professor of harvard business school, in his 1985 book competitive advantage. In its view, "every business is a collection of activities in the process of designing, producing, selling, distributing and assisting its products. All these activities can be represented by a value chain." That is, value chain is a dynamic process of value creation, which is composed of different but interrelated production and operation activities. The value chain is divided into internal value chain and external value chain. External value chain mainly refers to the relations between enterprises and upstream suppliers, downstream dealers, customers and competitors, while internal value chain mainly refers to the activities that create value for customers. In the application of cost management in contemporary enterprises, more attention is paid to the internal value chain.

Enterprise value activities can be divided into basic activities and auxiliary activities according to their basic nature. Basic activities include: internal logistics, production operations, external logistics, marketing and sales, services. Ancillary activities include: enterprise infrastructure, human resources management, technology development, procurement.

The cost management based on the value chain has two aspects: first, the cost management carried out by the enterprise should be helpful to the construction and improvement of its own value chain. We should pay attention to the relationship between relevant enterprises and core enterprises in the entire industrial value chain, not only considering the interests of the core enterprises themselves, but also considering the interests of related enterprises in the value chain, such as upstream suppliers and downstream dealers. Second, enterprises should conduct more exchanges and cooperation with relevant enterprises in the industrial value chain when carrying out cost management, so as to establish a cooperation mechanism featuring resource sharing and win-win cooperation. Therefore, enterprises should collect and reasonably analyze the value information of enterprises related to the value chain and the value activities that affect the whole value alliance. However, this does not mean that the whole value alliance must be taken as the target of expanding the space category of cost management, but the cost management model under the value chain theory can be set up with clear objectives, contents and specific rules to reflect its connotation.

For enterprises, the cost management system based on the value chain can be understood as a multi-directional control system and information system. Because it is presented from strategic Angle, time Angle, space Angle. Expand the category of cost management in enterprise to analysis from the perspective of the whole value chain alliance enterprise cost behavior, not just confined to the core enterprise internal value chain, that is to say, but also concerns the upstream supplier's value chain, value chain and the downstream distributors and the link between the enterprise internal value chain. For example, the interests of suppliers or distributors and customers are greatly affected by the cost of the core enterprise related to a particular supplier and some value activities of the core enterprise, thus resulting in the impact of the relationship between the value chain alliance partners and so on. It can be seen that cost management based on the value chain can achieve the goal of minimizing cost and maximizing value of the whole value chain by analyzing and optimizing every link from the purchase of raw materials, production to sales and after-sales service, so as to enhance the long-term core competitiveness of the enterprise.

Based on the value chain cost management changes in the cost of not only confined to the enterprise itself, but also to pay attention to the external value chain and the change of competitive environment, the space of the enterprise cost management category for core enterprise internal value chain as the center to the external value chain extension, attention to enterprise upstream suppliers, downstream of the dealers and customers, the relationship between the analysis of the value activities and behavior of the impact of enterprise cost, at the same time collecting competitive enterprise and the value chain alliance to take the cost of the strategy, analysis the difference between both sides, so that enterprises and the whole value chain alliance can according to these information decided to adopt what kind of cost strategy.

Long-term is another important feature of the strategic orientation of cost management based on the value chain. In the theory of value chain, the strategic goal is not to target the short-term market, but to build long-term market goals. Therefore, the strategy established is to coordinate and coordinate for the common interests of the whole value chain alliance. In terms of long-term time dimension, it is also possible to combine other management accounting tools, such as product life cycle cost management, to adopt different cost management strategies for different product cost characteristics in different periods of introduction, growth, maturity and decline, so as to realize dynamic cost management.

Cost management based on value chain is a comprehensive information system, which provides comprehensive cost information for the construction and optimization of enterprise value chain. The cost management under the value chain theory is based on the enterprise internal organization structure and the external competition environment and the analysis of the, throughout the various stages of enterprise development, the analysis of enterprise internal daily production cost management at the same time, also can get such as market share, some non financial information, such as customer satisfaction, and upstream suppliers, downstream distributors and customers, and other information related to enterprise cost. The cost management under the value chain theory provides great help for enterprises to develop appropriate cost management strategies and optimize the value chain process by collecting and analyzing these comprehensive and diversified information.

At present, most of the enterprises in China is still using the traditional method of cost management, mainly in manufacturing process, lower cost and expense of is given priority to, the emphasis is on the cost of raw materials and artificial cost, manufacturing cost elements such as cost control, is by lowering the cost of production cost would lead to increased profits, but the cost management, the goal is too single, limitations is stronger, is not conducive to enterprise response to market changes. However, cost management based on the value chain can form hierarchical, link and systematic management by decomposing and refining the overall strategic objectives of the enterprise, so that the construction of the whole cost management process of the value chain can better meet the overall strategic objectives of the enterprise and make the implementation of the overall cost management strategy of the enterprise more efficient. Such management process can help enterprises focus on future development and strategic planning and maintain long-term core competitiveness.

The accounting space category of the traditional cost management process is usually limited to the cost variation of the enterprise itself, that is, the internal value chain is only partially optimized. However, with the development of The Times, the enterprise relevance on the entire industrial value chain is getting higher and higher, and the external value chain should also become an indispensable part of the cost management. Based on value chain cost management, therefore, to upstream suppliers and downstream distributors, customers and competitors' cost behavior analysis and value activities, in the pursuit of reducing the consumption of internal cost and balanced to the external market environment and the change of the whole industry chain, to ensure that can work out the most greatly improve the performance of enterprise product cost management solution. In the time scope of cost accounting, cost management in the value chain also takes into account the r&d cost before the product is put into production, rather than just the traditional cost control during and after the production.

The connotation of value chain determines the principle of cost management oriented by customer demand. What links in the value chain can add value to the enterprise, and how the benefit of the added value depends on whether the demand of the final customer can be satisfied. The demand of the customer drives the construction, operation and development of the cost management process of the whole value chain. The demand of the downstream customers determines the direction of product r&d and production of the upstream manufacturers, and the demand generated by the manufacturing enterprises will also pull the upstream suppliers. Finally, the demand of customers will pull the operation direction of the entire industrial value chain step by step. Enterprise to customer demand as the core of value chain management model can also be combined with the homework cost management method, classified according to the different cost drivers of different job analysis, identify value-added homework and non-value added work, and to maximize value-added homework cost optimization, and try to cut down on the number of non value-added operations, to maximize the cost-effectiveness of targets, and enhance customer value.

Before establishing the cost management objectives based on the value chain, it is necessary to have a comprehensive and clear understanding of the internal organizational structure, operation mode and overall strategic objectives of the enterprise. Only based on the actual internal information of the company can an effective internal value chain be built. Secondly, it analyzes the market environment of the enterprise, finds the strategic positioning of the enterprise in the whole industrial chain, collects relevant cost information of upstream suppliers, downstream dealers, customers and competitors, and has a macro cognition of the external value chain of the enterprise. Through the analysis and integration of these information, we can give overall consideration to the internal and external value chain and lay a solid foundation for subsequent cost management based on the value chain.

The optimization of internal value chain cost management can be combined with activity-based cost management. An internal value chain can be thought of as a series of distinct and interrelated value-added activities. At the time of the restructuring the internal value chain optimization, first of all, based on the operation cost, hierarchical classification and analysis of the cost drivers of various assignments, identify value-added and non-value added work, the cost of consumption of value-added homework reasonable compression, reduction of value-added homework even low value-added jobs at the same time, in order to reduce unnecessary costs, maximize internal operation cost effectiveness. Through the long-term circulation operation of activity-based cost management, all activity-based cost of the enterprise can be tracked and reported to achieve dynamic cost management, so as to maintain the long-term competitiveness of the enterprise.

Analyze the information collected in the early stage of the external value chain, select the upstream suppliers in line with the strategic planning of the enterprise, establish a long-term stable supply relationship, so as to reduce the procurement cost in the early stage; Should maintain a good strategic cooperative relationship with the dealers, to ensure the smooth distribution of products; Finally, in terms of transportation, we sign long-term effective transportation contracts with companies with good credit, so as to strengthen material cost flow management and reduce logistics costs. Through the above external value chain improvement, further consolidate the position of enterprises in the whole industrial chain.

The strategic goal of an enterprise is the guide for the enterprise to take various actions. With different strategic goals, the cost management strategies adopted will naturally be different. For example, the low-cost strategy requires the enterprise to meet the customer's demand for products and at the same time compress the cost to the greatest extent, taking the lower price as the enterprise's competitive advantage; The differentiated market strategy requires enterprises to constantly make innovations on products to meet the market demand for diversified products and expand the unique competitiveness of enterprises through differentiated products, while cost compression is not the primary goal. Therefore, different strategic objectives with different cost management strategies will have the right guidance for enterprises.

With the development of The Times economy, the defects of traditional cost management are increasingly prominent, which can no longer meet the environmental changes of increasingly fierce competition among enterprises. And based on the value chain cost management is a comprehensive and forward-looking management, cost management category to internal and external value chain extending in all directions, has realized the hierarchical and points link to carry on the dynamic management, the cost of scientific resources reasonably, improve the cost efficiency, keep the enterprise core competition over a long period of time and at the same time achieve the overall strategic objectives for the enterprise provides the advantageous safeguard. Chinese enterprise managers should learn the cost management strategy based on the value chain and effectively apply it to the business process.

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