英语论文网

ting costs and labor costs, and marketing costs are often heavy corporate cost accounting for the amount of one of the items, need to determine the cost of each of its occurrence marketing activities, adopt a method for control and management costs. This method is based on science and on the basis of in-depth analysis, and cost and asset allocation does not need to be like financial accounting degree of precision achieved.
(2) determine the value of each activity cost drivers and their interactions. Operation and management of small and medium manufacturing, cost behavior including the final production process and enterprise's operations and production processes in materials procurement, production, marketing and sales services, the company's operating procedures, including the establishment of enterprise infrastructure, technology development, personnel management, equipment management. Deciding the activities of these values is the cost drivers, affecting the production of the final product cost drivers are structural cost drivers [3], including the size, scope, experience, technology, diversity, etc.; affect the cost of operating the process driving factor is the cost of implementation, including batching solutions, total quality management, production, capacity utilization, plant layout efficiency through value chain development enterprise with suppliers and customers linkages between. Through analysis of these factors, the relative cost position clear how to improve the sources and methods, you can also contact that is formed by the internal competitive advantage in two forms: optimization and coordination. The so-called journal network optimization, that is, the value of the link between the activities on the optimal choice, as in the production process, according to the market demand with the most reasonable ingredients program, the best plant layout, the most stringent quality control, to produce qualified products, reduce service costs. The so-called coordination refers to a link between activities by coordinating to increase product differentiation or lower costs. If the diversified manufacturer, the use of modern information technology development information management system, through the establishment of billing, shipping, and other aspects of mutual control to go out and constraints methods, either to strengthen internal management, but also to fully grasp the dynamic information management reduce coordination costs within the plant.
(3) analysis of competitors' value chains. Competitors is the difference between the value chain is a key source of competitive advantage. Evaluate competitors methods, you can open the data, or with suppliers, customers and other channels to understand, you can not directly compare the relative estimation approach can be taken.
(4) by controlling cost drivers, reconstruction of the value chain are two main methods to reduce the relative cost to establish the cost of business advantage. Such as driving factors in controlling costs, you can use seasonal price adjustment or promotion, balancing existing factory production line, improve capacity utilization; procurement activities, the use of contractors in purchase volume, instead of regular installments Delivery small quantities, etc., to improve economies of scale purchases. The reconstruction of the value chain is fundamentally changing the cost structure.

 

本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。