价值链视角下珠海格力电器股份有限公司成本控制研究

本科论文关键词：价值链：成本控制：成本动因：市场定位AbstractWith the rapid development of China's economy,the competitive strength of enterprisesis constantly improving,making the competition among enterprises more difficult.In order toimprove their competitiveness,widen their business scope and increase the economic profits,enterprises must perfect their internal management system,especially for industrialenterprises such as gree electric appliances,only the policy strategy is far from supporting thesteady improvement of production competitiveness,effective cost control is also crucial.This paper analyzes the case of the value chain perspective cost control research appliedto Gree Electric,how to use the value chain in the daily production and operation of greeelectric appliances,how to improve the internal management mechanism,how to maximizethe use of the existing resources of enterprises,and find out the cost drivers in the operationof gree electric appliances.According to the theory of value chain,combining with the actualsituation of the production and operation of gree electric appliance,further improve theinternal management mechanism of the enterprise,and maximize the use of the existingresources of the enterprise to find the cost drivers in the operation,from the objective point ofview,the positioning of gree electric appliance in the domestic and even international marketis clear,and the suggestions for Gree's future development strategy are put forward.Finally,the value chain system in the operation of the use of enterprise evaluation and improvementideas.