Enterprise Value Chain Composition Map and its Theory's Guiding Significance to Enterprise Marketing

Aiming at the imperfections in the knowledge and practice of cost management of most enterprises at present, this article applies the new theory of MBA course on resource analysis, value chain analysis, to cost management, so as to analyze the structural influencing factors of the cost behavior and reconstruct the value chain by controlling it, and reduce the cost from the strategic high level, and the article also analyzes how to gain the persistence of cost advantage. The article also analyzes how enterprises can obtain the durability of cost advantage. nbsp;Keywords Cost Management Value Chain Analysis Reconstructing the Value Chain nbsp;Most enterprises are prone to fall into all kinds of misunderstandings in cost management, such as managers pay more attention to the control of production costs and ignore the control of marketing costs, service costs and logistical costs; pay attention to the composition of the enterprise's operating process of each individual activity to carry out a Cost analysis, but neglected to grasp the link between the height of the various activities to examine the cost of enterprises; 3, cost analysis methods rely too much on accounting methods and systems, but not included in the scope of the cost of accounting behavior lack of analysis and so on. nbsp; Harvard Business School MBA course on enterprise resource analysis put forward a new theory --- value chain analysis, that is, the use of the value chain analysis method, the use of the cost of marketing and logistics costs. -Value chain analysis, that is, the use of systematic methods to examine the activities and interrelationships of enterprises, so as to find a competitive advantage of resources. In the author's opinion, the essential goal of enterprise cost management should be to gain a cost advantage through the enterprise's behavior to obtain a lower cumulative cost than that of its competitors. Therefore, I would like to examine enterprise cost from the perspective of enterprise behavior rather than accounting method with the help of value chain theory. This paper is intended to be described from the following aspects: 1, identify the enterprise's own value chain, and as a result of the collection of costs and apportionment of assets; 2, from the perspective of the value chain to analyze the structural impact of the enterprise cost behavior factors; 3, through the control of a variety of factors affecting the cost of the reconstruction of the value chain of enterprises from a strategic height to reduce the cost of the enterprise; 4, a long period of time to maintain and consolidate the cost advantage of the enterprise to obtain the cost advantage of persistence. nbsp; The cost advantage of the enterprise is the cost advantage of the enterprise. nbsp;First, the use of value chain analysis to determine the value of cost management activities related to the enterprise's value activities can be divided into five major activities and four auxiliary activities. The five main activities include (1) input activities, such as receiving, storage and configuration and other related activities; (2) production operations, that is, the inputs into the final product related activities; (3) output activities, such as transportation of finished products, storage, customer contact, order processing, etc.; (4) sales activities, designed to allow customers to understand and purchase goods, such as advertising, promotions, sales organizations, such as the cost of; (5) service activities, including training, repair, maintenance, component renewal, etc., designed to improve the added value of the product. nbsp;The four auxiliary activities include (1) purchasing activities, referring to the purchase of activities used for all inputs to the enterprise's value chain, such as the purchase of raw materials, supplies, the purchase and construction of fixed assets, etc.; (2) technological development activities, all value activities involve a technological component, such as the development of new products, technological transformation, trademarks, patents, know-how, software development, etc.; (3) human resource management activities, including staff recruitment, training, development, incentives, etc.; (4) enterprise infrastructure, refers to both plant facilities, machinery and equipment, and other hardware, but also includes general management, planning, finance, legal, quality management, public **** relations, and a large number of software. nbsp;There are other classifications of the enterprise's value activities, such as based on the products produced relationship, can be divided into three kinds: 1, direct activities, refers to the direct value creation for the buyer's activities, such as supply, production, sales and other activities; (2) indirect activities, refers to ensure that the continuation of direct activities to become possible, this kind of activities are wide-ranging, content, easy to ignore; (3) quality assurance activities, refers to those to ensure the quality of the enterprise value of the activities of the quality of the various activities, such as trademark registration, the hiring of legal counsel, Mergers and acquisitions and other asset reorganization activities. This classification has practical significance for cost management, it is worth noting that the cost of indirect activities and quality assurance activities, cost management in the enterprise has not yet been correctly recognized and sufficient attention, this paper will focus on. nbsp; Second, the enterprise value chain to the collection and apportionment of costs from the perspective of cost management, the enterprise value activities that cost behavior. Managers can capture the main components of enterprise costs, and those currently accounted for a smaller proportion, but is in a state of growth, and ultimately can change the cost structure of the enterprise's value activities are easy to be ignored, the value chain analysis methodology applied to cost management, may be able to overcome this point. nbsp; The cost of each enterprise value activities include: nbsp; 1, purchased operating input costs: for the production and inputs raw materials, reserve materials, low-value consumables; 2, human resources costs: enterprises to obtain or reset human resources and expenditures incurred, such as human resources acquisition costs (recruitment, hiring, placement, etc.), human resources development costs (on-the-job training, job training, off-the-job training, further training, etc.), human resources to maintain the cost of (wages, bonuses, benefits, health care, housing, social insurance, etc.), human resources Separation costs (retiree salaries and benefits, job vacancy losses, efficiency losses before and after job turnover; 3, Capitalized costs: expenses with a benefit period of one year or more than one year for more than one business cycle. Such as fixed assets (buildings, machinery and equipment, labor tools, means of transport, etc.), intangible assets (patents, trademarks, etc.), deferred assets (business start-up registration fees and other preliminary costs, decoration costs, rental equipment improvement expenditures, etc.). nbsp; In cost management, the enterprise must be apportioned to the above costs to the value chain of the value of the various value activities, apportionment of the purpose is to produce a reflection of the distribution of cost The purpose of apportionment is to produce a value chain that reflects the distribution of costs, and to compare the distribution of the cost of each value activity, so as to find out how to improve the cost of the breakthrough. nbsp;How to apportion the cost? The general principle is: the cost of outsourcing business inputs and human resources costs should be shared