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Control value of cost control and value chain


									Control value of cost control and value chain

 value of cost control, business
 0 90 centuries since, the business environment facing the company and management
has undergone tremendous changes. The competitiveness of enterprises ranging from
a single enterprise expanded to the value chain, competition, changes in content from
price to value. The task of business is not only producing and selling products, but
also to create and deliver value. Which led to the theory of enterprise management
and accounting changes. The past, many companies use vertical integration to manage
the cost of product value chain to achieve competitive advantage. With the
development of information technology, accounting has its own from the simple
accounting of the operating costs of steering the cost of the entire value chain,
companies started to develop a strategic cost.
 Harvard Business School professor Michael Porter in 1985 first proposed ? Value
Chain (Value Chain) concept. Value chain is to examine in depth the structure of the
industry value chain based on the terms of its impact and influence of in-depth study
in order to obtain the best value chain structure. Accounting is the whole value chain,
value chain structure to create and rebuild the value chain, the realization of the entire
value chain to achieve low-cost or differentiation competitive advantage. Value chain
accounting is to develop a strategic business costs.

  1, based on value chain management concept of cost management thinking
  value chain refers to the initial accounting of each company is in the design,
production, sales, sending and supporting their products for all process collection
activities. , The value chain by expanding into a broader, more systematic, different
enterprises by chain design, manufacture, assembly, distribution and retail process.
Later, the concept of value chain focus more on core business and its network of chain
relationships, such as the core business with suppliers, suppliers and all suppliers and
even before the relationship. Value chain concept as a network chain. Now, more
attention to the concept of value chain of information access control for the enterprise
value chain, the importance of core resources, through the Internet to form an
electronic nervous system.
  value chain cost management will change people's understanding of the limitations
of cost management, cost management, not only in cost savings, but also to create
new value for the preparation, and help implement a series of cost-management
behavior and decision-making . When we extend the cost of managing the entire value
chain, when the scope of accounting management from the enterprise expanded to
include all strategic partners throughout the value chain, companies will be able to
through the collection and analysis of information to reconstruct the value chain,
timely adjustment of strategies to achieve profitability. Shows the value chain cost
management accounting in the management of the important role.
  2 value chain cost management and innovative
  value chain, value chain, cost management for the value of sport, rather than the
traditional cost management company for the value of a single movement. Accounting
and management accounting from the micro to upgrade to the concept, and even
macroscopic point of view. With the depth value chain management, tracking,
prediction and evaluation of cash flow will enable more complex accounting work. If
the value chain as a high-level logistic model, starting from the raw materials as input
assets, until the raw material sold to customers through different processes, then all
the value-added activities which can be as part of the value chain, has become cost
management objects.
 despite the lower costs on 企业 is important, but the fact that in competitive
strategy of enterprises to adopt Bu Tong case, you the cost not only Qujue Yu You,
and your Shangjia and lower Jia, Suo Yi Jie Yue and control of Yi Jing is not cost
enterprise can solve the problem. At the same time, the company's competitors should
also be compared by analyzing their competitors, the competitive situation with each
other's value chain and start to determine the cost of the competitive strategy,
calculate the cost of competitors.
 value chain is accounting management accounting theory in the value chain under
the new development, make breakthroughs in several areas:
 first, essentially the value chain of production, circulation and consumption of the
dynamic link between the established business continuity management for the broader
value chain is not a single company and realize the value chain to share the resources
of all sectors, and secondly, more emphasis on value chain management chain
collaboration of all parties. Cost management goal is to make the core of the
relationship between enterprises and other parties on peer-based cooperation to
achieve win-win. Traditional cost management outside the enterprise value chain ---
supply and marketing chain, to consider much. Between enterprises and external
business is absolute opposition between win or lose.
 second, after the accounts become engaged in the business process-oriented
real-time accounting. Generate and place value as long as the value of business for
circulation in the accounting system are reflected in real time. Information flow and
business value of highly integrated flow for the first time, managers learn more about
the operations and laid the foundation for cost control.

 Third, the value chain, accounting, management will emphasize information sharing
and integration. This management necessary requirement for accurate and large-scale
information sharing, strengthening of accounting in which play a supporting role.
Under the traditional system of management focus on internal coordination of
accounting, on the outside do not care, lack of information coordination mechanism.
Especially the large manufacturing companies are using decentralized organizational
structure, resulting in different branches and organizations, and exchange of
information between the isolation barriers. External management companies can not
be included in the scope, so information exchange is impossible.
 value of information technology to the enterprise management has been strengthened.
Through the value chain to achieve a variety of accounting data integration enables a
more comprehensive cost control, and readability. For example, in cost management,
the system for each cost center, each cost item in the occurrence of a specific amount
during the period to make plans, and can at any time in the form of financial
statements and the actual difference between the planned analysis.
  cost control and value chain analysis provides a tool for value-added process.
Physical flow in the enterprise, the cost information is usually caused by the financial
sector to the aggregate business sector. But the cost of information is sometimes
difficult to feedback from the Finance Department in a timely manner back to
business. The same value chain, other organizations outside the company the cost of
information exchange and coordination is even harder.
  3, the value chain cost control process analysis
  corporate external and internal environment factors in the value of the business
affect the composition, and thus affect the cost. Through the value chain analysis to
identify the main components of cost and those who occupy relatively small
proportion of the growth speed, ultimately lowering the total cost of the activities can
follow the following procedure:
  first re-examine the cost structure
  as social division of labor is more refined, so that the value chain of value-added
structure is more complex. The formation of a product's service value chain has been
rarely accomplished by a company with a number of new companies have joined the
value chain, and establish a link in a new competitive advantages, value chain
analysis to re-become very necessary. Some have advanced technology and low cost
of growing business enterprises or sectors will enter the field of vision, so that the
original traditional enterprises at a disadvantage in the competition, had to give up
some value chains.
  competition in the enterprise to re-examine their cost structure, such as re-calculate
the original cost of each link, there is a clear link extra cost. Select who can add value
and reasonable cost of the core part, to re-establish their dominant position in the
value chain in order to achieve a lower overall cost. Who do not have the advantage of
non-core part of some of the cost of separation of outsourcing to external companies,
optimizing the cost structure and cost savings.
  second part of the cost of training the coordination capacity
  Core business competitiveness in an important basis for judging whether the link is
to the competitiveness of value-added activities that can make more than the
competitors low cost. Core competence of the profitability of the overall cost from the
value chain management, their training is not the result of a single value chains, but
from internal resources and stakeholders the overall cost of coordination. Integration
of new value-added cost savings and value points points
  third, the decomposition of the value chain, value chain integration to be achieved.
Enterprise use of the market choose the best links, and the market opportunities exist
independent bonding together to create a new value chain. This requires that
entrepreneurs with innovative ideas and a keen eye and business intelligence.
Decomposition and integration of value chain management to ensure maximum
enterprise input-output efficiency.
  partnership enterprise because of the existence in the resource interdependence, their
cooperation will be chosen according to cost and form new combinations, thus
reducing transaction costs. Alliance, enterprises can learn from each other each other,
but also within the value chain to ensure continuous improvement and innovation.
  4, the value chain for internal and external cost control
  The enterprise value chain cost management
  cost management within the value chain is in fact the operating cost method applied
to the value chain. A series of activities related to the product as chain link, making
the value chain accounting cost analysis possible. To this thesis from
[worry documentation] to collect and collate, thank the original author! Value chain to
pooling and sharing costs from a cost management perspective, the value of the
business activities that cost behavior. While traditional enterprise managers can grasp
the main components of business costs, but the proportion of those currently small but
is in a growth state, and ultimately to change the value of the cost structure of
business activities are easily ignored, the value chain cost analysis method was
applied to cost management will change this situation. Costs through the value chain
for the comparison of the assessed value after the cost of distribution activities, and to
find a breakthrough to improve the cost-
  Partners outside the enterprise supply chain cost management
  mutual trust between the companies . Many companies have realized that they and
the manufacturers, suppliers and end customers increasing collaboration between, and
only work together with them in order to reduce the excess supply chain costs.
  to increase the trust between partners is to establish responsibility for accounting
management. Through the use of accurate cost accounting data to manage the
synchronization of the supply chain, reduce mistrust between the companies. Only the
real beginning of all partners concerned about their share of those costs and other
costs, they can work together to reduce the total cost of the entire value chain,
  reduced supply chain costs. First, we should encourage the adoption of this process,
suppliers and customers to provide training in responsibility accounting. Signed a
collaboration agreement to ensure that the parties agreed to the supply chain
management with responsibility for accounting to reflect the information attached to
the end user to reduce the total cost, cooperation, shared responsibility for all
accounting management may decide which companies to implement supply chain cost
of one part of the most cheap, so in general, to control costs. Finally, to help
distributors better understand their costs, including control orders, to streamline order
difficulty, frequency adjustment orders.
  This is the key cost management and customer and supplier relationships build trust,
so that collaborators are to understand the business costs and profit targets. When
carrying out cost management a strategic partner and to distinguish non-strategic
partnerships, focusing on strategic cost control cost, while non-strategic partnerships
focused on cost reduction, so the value chain not only ensures continuous, but also
reduced the maximum extent possible value chain, the total cost. This paper from [worry document] collection and sorting, for the original author! /

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