1、成 都 信 息 工 程 学 院毕 业 设 计 英 文 翻 译基于合作价值链的成本管理的研究系 别 商学院姓 名 张俊专 业 会计学班 级 会计信息化 1 班学 号 20102470840Study on the Cost Management Basedon the Cooperative Value ChainAbstractThe competition among modern enterprises has not been the competition about single enterprise, but the competition among the value chai
2、ns and the enterprise needs to strengthen the competitive ability by the cooperation. Based on developing Porters value chain, the opinion that the whole value chain contains the upper suppliers and the lower dealers was proposed, and how to achieve the optimal cost management by the cooperation bet
3、ween the upper and lower enterprises with the homogenous enterprises was further explained in the article. In addition, some risk costs which may occur in the cooperation process and how to implement cooperative harmony were analyzed, and according to the analysis results, the enterprise could keep
4、away from these risks in advance.Keywords: Cooperation, Value chain, Cost management1. IntroductionThe generation of the value chain is the result of the competition that enterprises pursue different competitive strategies. To enhance the strategy of the enterprise, American strategic management sch
5、olar Porter (1985) first put forward the method of the value chain analysis. He thought that the value chain was the combination of a series of associated valuable activities of the enterprise. According to Porters theory of the value chain, the “cost chain” corresponding with the valuable activitie
6、s exists on the value chain (seen in Figure 1). Starting from the expense devotion for the product R&D, the preparation before the production, and various consumptions in the making process, until to establishing the sales channel, marketing and distribution output and expenses after service, this “
7、cost chain” supports various activities on the value chain to be developed effectively to increase the values of the product and fulfill clients demands. 1As the comprehensive consumption index of the value chain activity, the cost is represented by a sort of form of “negative increment”. The value
8、chain cost management is to manage the “cost chain” on the value chain of the product, eliminate the activities without increments or with low efficiencies, reduce the amount of “negative increment”, minimize the costs on the whole chain, enhance the efficiency of the whole supply chain, and make th
9、e enterprises on the chain all win.In the drastic competition of the market, enterprises find that only the interior cost control has not fulfilled the consumers demands for the product cost, so they begin to seek how to reduce their operation costs and acquire the one-up advantage of cost by means
10、of others strengths, which offers the market environment for the occurrence of the value chain system and is the interior power to establish the cooperative relationship among enterprises (Li, 2002,P.30-31). The generalized value chain management received Porters concept of value system, and Porter
11、thought that the value system was composed by the enterprise value chain, supplier value chain, channel value chain, purchaser value chain and the operation unit value chain of the homogenous enterprises. The concept of the value system begins to be utilized by enterprises with the development of th
12、e economic globalization.Under the guidance of thus ideas, the competition among enterprises has not been limited only in the interior of the enterprise. The value chain of the enterprise begins to participate in the market competition as a strong aggregation which is the value resource plan taking
13、one core enterprise surrounded by other enterprises as the axis point, and the plan continually solidify the stability of the system by the cooperation among enterprises. Therefore, it is very meaningful to study how to strengthen the value chain cost management by the cooperation.2. Literature revi
14、ewEnglish scholar Simmonds (1981) put forward the concept of the SMA (Strategic Management Accounting), and he thought that the accounting should learn from the exterior, which would help the company to evaluate its competitive status. The enterprise is an opening system, and the management accounti
15、ng should pay more attention to study the exterior environment, understand the competitive cost structure of the enterprise, and notice the cost competitive status of the enterprise relative to competitors.2American management accounting scholars Shank and Govindarajan (1989) agreed that viewpoint,
16、and further developed the range of the value chain based on Porters value chain theory (1985), and they defined the value chain as “the value chain of any company contains the whole process of the value production activity”. This process includes the whole course from the initial suppliers receive t
17、he raw materials to the finished products are sent to the users. The interior value chain of the company associates with the supplier value chain by the stock activity, and associated with the client value chain by the sales and after service activities, so the whole value chain forms. So the advant
18、ages of the enterprise can not only root in the adjustment of the market range involved by the value activities, but root in the harmony among enterprises or the optimized benefits brought by using the value chain together.In addition, the node enterprises which participate in the whole value chain
19、analysis possess common value orientation, and they can share sensitive information and effectively harmonize and manage the relationships among the node enterprise on the supply chain, which can not only increase the trust each other among cooperators, enhance purchasersreceiving efficiency and red
20、uce the stock-in-trade and the cost of the supply chain, but make the activities with same type more effective for the node enterprise on the supply chain, and accordingly enhance the operation efficiency of the whole value chain for the company (Dekker, 2000, P.41-52), and attract more enterprises
21、in the value chain to join the enterprise alliance in the future, and help the company to implement the whole value chain analysis in the larger range. Therefore, it is very important to cooperate and harmonize with node enterprises, and share the information about the cost and performance relative
22、to the value chain for the company.With the deepening and utilizing of the value chain theory in enterprises, this theory has gradually been the dominant idea for the multiform enterprise to instruct its strategy. By the drive of the economic globalization, by means of the cooperation among enterpri
23、ses, the value system composed by the supplier value chain, the manufacturer value chain and the purchaser value chain emerges as the times require, and the value chain theory breaks the interior characters in the enterprise, and scholars attentions begin to turn to the whole value system form the s
24、ingle interior of the enterprise.Dekker (2003) used the idea of the value management to analyze the value relation 3on the supply chain, and he analyzed the value and cost composing among the supplier, the manufacturer and the shopkeeper by taking the large-sized English retail enterprise as the exa
25、mple, and put forward the method of the value chain analysis, and established the chart model based on the value chain analysis. The cost control model of the classified supply proposed by him could offer referenced theoretical instruction for the enterprise cost control.Dubois (2003) pointed out th
26、e influencing degree of the mutual function between the enterprise with other associated enterprises on the cost of the enterprise, and he researched the relationships among the key suppliers and key purchasers and other correlative enterprises, and the influencing degree to the cost of the enterpri
27、se based on the analysis of the concrete case, and he also pointed out that the association between the cost drive and the enterprises on the value chain,and established the base for the game analysis among enterprises.Yu Fusheng and Di Congzhi (2004) utilized the theory of the value chain to deeply
28、 study the cost control, and defined the thought, objective and content of the cost control based on the value chain theory, and reconstruct the cost control system to effectively control the cost of the enterprise and strengthen the competitive advantage of the enterprise.Liu Yijuan (2004) establis
29、hed the activity cost model to analyze the complete value chain to achieve the practice of the cost control through introducing and discussing how one English retail enterprise broke the boundary of the company, utilized the cost information of the node enterprises in the value chain and manage the
30、mutual dependent relationship among all activities on the value chain, which indicated that the replacement of the past opposed relationship with suppliers by the mutual cooperation and consideration among node enterprises in the supply chain could harmonize the manage the activities in the supply c
31、hain, realize the cost control, enhance the operation efficiency and the performance of the supply chain.Jiang Ximing and Cao Li (2004) analyzed the deficiencies of the present enterprise cost control from the view of the value chain, analyzed relationship among the interior value chain, the exterio
32、r value chain and the cost control, and established the cost control guarantee system based on the view of the value chain.Based on former researches, we considered the whole value chain (including the 4upper enterprises and lower enterprises), and studied how the enterprise could achieve the cost o
33、ptimization on the whole value chain by the cooperation based on the cooperative value chain cost management. At the same time, we combined the game thought with the general cost control method in the enterprise, considered the extension of the interior activity cost control method for the enterpris
34、e, and studied the influencing degree of the risk induced by the game relationship to the enterprise strategy cost control.3. The cost management based on the cooperative value chainWhen the range of the value chain management extends, the value system has not been only limited in the interior value
35、 stage in the enterprise, and it should surround the core enterprise, seek the cooperation from the upper and lower enterprises, control the information, materials and capitals, start from purchasing raw materials, making middle products and finished products, and sending products to consumers by th
36、e sales network. At the same time, the enterprise attracts exterior enterprises in the same industry to participate in the cooperation by means of the core ability to research, develop, design and sell the products together and reduce the operation consumption of the enterprise. The whole value acti
37、vity connects the suppliers, manufactures, distributors, shopkeepers, final users, and the enterprises with homogenous benefits to be structure mode with complete function network system (seen in Figure 2).3.1 Cooperative cost management with suppliersAs viewed from the value chain, the core enterpr
38、ise and the supplier are in same value chain, and they are strategic partners. Only both sides fully cooperate, the maximum value and the win-win result can be achieved.3.1.1 Supplier participating in advance70%80% of the product cost is confirmed in the design, so it is very important to seek the o
39、pportunity to reduce the cost in the development process of the product. The cooperation mode with suppliers participation is adopted in the product development process, and its advantage is that the suppliers could know the materials needed in thedevelopment of the new product as soon as possible,
40、implement the parallel development and reduce the cycle of the development. In addition, the suppliers could participate in the production of the core enterprise, give counsels for the enterprise, put forward advices to improve the production and reduce the cost.53.1.2 Confirming suppliers in advanc
41、eConfirming the supplier in advance means to select suppliers in the design phase, and these suppliers are responsible for the components design or the engineering system design, and all works may not be charged by suppliers, but the rights and responsibilities should be defined clearly. The advanta
42、ge of confirming suppliers in advance is to allow development multiple engineering designs, which could largely enhance the development speed of the product. Generally, the suppliers selected in the initial phase should not only participate in the components design, but assist the assembling of samp
43、les and charge for the components provision after the new product is pushed. Under the mode of confirming suppliers in advance, suppliers providing complex components should not only participate in the R&D process of the product as soon as possible, but answer for the product quality, production cos
44、t and optimization as the chief principals, and they should ensure to provide corresponding systems and components in time.3.1.3 Establishment of objective costThe basic principle of the objective cost method is to confirm the objective profit of the enterprise accruing to the price in the consumpti
45、on market or the final consumers payment price, and calculate the cost by the reverse operation to decompose the objective cost to confirm the supply cost or the production cost of various components. The objective cost of the core enterprise is suppliers upper limit of the price. The operation prog
46、ram under the new mode is to first confirm the capitals of the core enterprise, then tell the suppliers what they should do, and finally wait suppliers answer whether they should bargain on according to the price proposed by the core enterprise. In the past, the core enterprise forced the suppliers
47、to depreciate continually and never considered suppliers benefits. In the new mode, the core enterprise will turn to the cost from the price, and build a win-win situation. The core enterprise and suppliers will cooperate closely to solve the problems about cost and technology, and the trust relatio
48、nship between both sides will be confirmed.3.2 Cooperative cost management with dealersIt will save transaction costs, avoid transaction risk and investment risk, enhance the efficiency of the repertory management and better serve clients for the manufacturer to select good lower cooperative enterpr
49、ises and effectively cooperate with them. So the 6influence of the lower cooperative enterprises on the strategic decision for the core enterprise is more and more important.3.2.1 Cooperative repertory managementFor long, the repertory managements in various phases of the circulation run in their ways respectively. Manufacture, shopkeeper and merchant respectively have their repertories and make their repertory control strategies, which will inevitably induce the phenomena of “demand expansion”. To share the information about the supply ability and repertory status wi
