w公司价值链成本管理研究word论文.docxVIP

THE RESEARCH ON VALUE CHAIN COST MANAGEMENT OF W CORPORATIONABSTRACTWith the in-depth development of economic globalization, profound changes have taken place in the business environment, the competition among enterprises is becoming increasingly fierce. In order to get more space for survival and development, on one hand, enterprises need to change the core of competition, lower the prices of products and to strengthen the customer satisfaction service; on the other hand, enterprises should expand the scope of competition, from a single business to the whole enterprise value chain; in addition, enterprises also should improve the competition content, putting full attention to customer value competition. To gain competition advantage enterprises need to pay attention to the cost management to enhance economic efficiency to create and maintain a comprehensive cost advantage. However, the traditional cost management to the new environment has obviously little adaptability, and it can not satisfy the need of enterprise production management, so the conversion of cost management idea and expansion of the contents of cost management should be imperative. Method of value chain cost management pointed out the developing direction of enterprise cost management, through the value chain cost management that can effectively reduce the cost of enterprise and realize the value chain link value maximization, it has important practical significance to enhance the competitiveness of enterprises.Based on the analysis of value chain management case and value chain cost management theory, this paper analyses the implementation of value chain cost management through the case. From the enterprise internal value chain, vertical value chain and internal value chain enterprises can analyze and optimize the enterprise cost management, and implementing value chain cost management can broaden the scope of cost accounting, reduce the cost of enterprise, in order to help the enterprise to maint