Nowadays, the competition among industries is fierce and the market economic system is changing rapidly, which puts forward higher requirements for the financial management of enterprises. The flexible financial management method can be adjusted timely and appropriately according to the changes of external factors. Make all-round adjustments to the use of funds in multiple links such as enterprise investment, financing and operation, so as to more effectively manage the financial operation of the enterprise and provide more accurate and valuable information for the future operation and development of the enterprise . This needs the comprehensive cooperation of various factors in optimizing enterprise financial management. Among them, the flexible management of capital structure plays a positive role in promoting the flexible operation of financial management. Therefore, it is very necessary for enterprises to adopt appropriate and scientific methods to effectively carry out flexible financial management of flexible capital structure (Figure 1). Flexibility is a kind of ability to deal with the uncertainty caused by the change of external environment. Flexible financial management refers to the ability of enterprises to quickly deal with the impact of uncertain factors on financial business activities when external environmental factors change. At present, this ability is reflected in three aspects: buffer ability, adaptability and innovation ability. At the same time, combined with three ways to assist enterprises to realize flexible financial management, and finally give full play to its role in enterprise development. The three types of management methods are income distribution management flexibility, financing management flexibility and capital investment management flexibility . Koosha h believes that the goal of value chain accounting is to provide real-time value-added information to help managers optimize and reconstruct the value chain, make management decisions and improve management efficiency. They also said that in order to achieve this goal, value chain accounting has the basic function of real-time evaluation and reflection and the core function of multi-dimensional control . Based on the value chain theory and accounting management theory, Suleiman discusses the specific constituent elements of the value chain accounting management framework, expounds in detail the internal relationship and operation mechanism of the system, the similarities and differences of the unified accounting, and highlights the essence and characteristics of value chain accounting from the aspects of connotation, objective, function, subject and accounting scope . After comprehensively analyzing the economic environmental conditions and theoretical development status of value chain accounting, samsatli s constructed the basic framework of the theoretical structure of value chain accounting. They analyzed the composition of value chain accounting system, including the hierarchical relationship between operation objectives, assumptions, essence, principles, procedures and methods .
Based on the current research, this paper constructs a relatively complete value chain accounting framework by combing the development process of value chain accounting exploration and cost management at home and abroad. Then, a practical case is applied to illustrate the advantages of introducing value chain accounting and its analysis method to improve cost management in advanced manufacturing industry. Finally, it introduces the preconditions for using value chain accounting and its analysis methods to improve cost management.
The first derivative
Example 1 function
It means that when
Cost is the cost that the producer spends on producing goods There are three basic cost concepts: total cost, average cost and marginal cost Let
Total cost function
Average cost function
Marginal cost function
Income refers to the income of producers from selling goods. Let
Total return function
Average return function
Marginal income function
Profit is the difference between income and cost, and the profit function is also a function of output (sales volume). If
Similarly, price (
The Gomez curve is an image of function (11)
It is an asymmetric S-shaped curve. Where T represents the year or time period, and Y represents the value of each year corresponding to the prediction object (such as sales volume, annual output value, etc.). The rogisti curve is an image of function (12)
It is a symmetrical s - shaped curve It can reflect phenomena with life cycle characteristics, such as population prediction, commodity life span, etc.
A brand of cars were sold in a prefecture level city continuously from 2012 to 2018. According to the statistical data of sales volume (excluding group purchasing power) and the scatter diagram of sales volume, the calculation and prediction model has been established as the Goethe curve
Try to analyze and predict the car sales volume of the city in 2019.
The inflection point of the curve obtained by the second derivative of the solution is (6766). It can be seen that the growth rate of car sales is the fastest before and after t = 6 (year)
At that time,
If t = 9, y = 1178 (sets) is the actual sales volume of current cars.
By substituting t = 10 into the model, the predicted value in 2008 is y = 1319 (sets).
Potential market demand = maximum sales − current actual sales = 2082−1178 = 904 (sets)
Market potential = market potential demand / maximum sales volume = 904 ÷ 2082 × 100%=43%
The calculation results show that the market potential is still 43%, and the brand manufacturer can continue to develop in this city.
After the application of value chain accounting information and its analysis methods, cost management no longer only focuses on the calculation and analysis of the costs incurred, but starts to plan, analyze and control the costs from the selection of suppliers and distributors to the design, development, production, sales and scrapping of products on the basis of considering the needs of customers. The improved cost management is an omni-directional and whole process multi-dimensional control system, including overall planning in advance, implementation control in the process and analysis and review afterwards. Before product production, plan the total amount and distribution of cost together with customers, suppliers and distributors; In the process of product manufacturing, relying on the analysis results of value chain accounting information and value appreciation provided in real time by the information technology platform, real-time control is adopted for the operation links that do not increase value but consume resources and processes with large cost deviation, so as to control the cost within the planning scope as far as possible; After the products are manufactured and sold, the current cost planning is adjusted on the basis of meeting the interests of all parties in the value chain alliance, so as to meet the long-term interests of all parties and achieve win-win results .
After the application of value chain accounting analysis combined with calculus method, the scope of cost management is extended to design, supply, sales and other aspects within the economic subject. Traditional cost management methods usually focus on the implementation of cost control in the production process, and do not pay attention to the costs of research and development, design, customer service and so on. The improved cost management extends the scope of cost control from the previous scope of “material procurement in to product sales out” to R & D and design before procurement, backward to customer service after sales, and extends the scope of cost management outward to upstream suppliers, downstream retailers and customers. In the improved cost management, enterprises are not regarded as isolated economies, but connected with upstream and downstream enterprises into a chain value chain alliance through value flow. Through full cooperation with upstream and downstream enterprises, we can achieve the common goal of mutual benefit and win-win results, optimize the value chain and reduce costs. For example, by analyzing and understanding the relationship with suppliers and developing a solid strategic partnership with suppliers, enterprises can greatly reduce the speculative opportunities of transactions, reduce transaction risks, minimize the losses caused by delayed delivery and poor quality, and reduce the signing cost of contracts. By strengthening customer relationship management, potential customer development costs and existing customer maintenance expenses can be reduced. While controlling the internal cost of the enterprise, the enterprises in the value chain alliance should also consider the negative impact on other enterprises in the value chain alliance. The improved cost management system considers developing cost control at the height of the whole value chain alliance rather than the cost reduction of a single individual, so as to avoid the one-sided pursuit of cost reduction caused by narrow vision.
After using the value chain accounting information and its analysis methods, the cost management process is naturally regarded as an important means for enterprises and their value chain alliances to achieve their respective strategic objectives. Cost management has risen to a strategic height and has been generally recognized by all constituent units and employees in the value chain. This change in concept will make enterprises and employees more autonomous to participate in the activity of cost management. From the original passive acceptance to active participation, they begin to actively think about cost control in every detail. Improved cost management is an activity process that runs through the whole business process and unfolds in multiple dimensions. It requires every individual to participate in it in order to achieve the goal of cost planning. This requires not only the management, but also every employee to participate in the whole process of cost target planning, implementation, control and evaluation. Allowing employees to participate in the planning process will also improve employees' enthusiasm and enthusiasm .
Therefore, the adoption of value chain accounting is a necessary condition for the improvement of traditional cost management. After such a series of changes, the traditional organizational framework will also be reformed. With the rapid change of the environment and the increasingly fierce competition among enterprises, cost management is becoming more and more important and rising to the strategic level. A good cost management system will become the key factor for enterprises to occupy the commanding heights. Because of the strategic significance of cost management, we can no longer only take it as an auxiliary work of enterprises. Under the traditional organizational framework, a special cost management department should be established. The cost management department relies on the platform to obtain various useful information of the enterprise's internal value chain and external value chain alliance in real time to formulate cost objectives. Other departments need to arrange their own business processes according to the plans formulated by the cost management department, and obtain and feed back information with the help of the platform. The cost report and performance evaluation information formed by the cost management department are also fed back to the value chain accounting system in a timely and high-quality manner within the platform (as shown in the figure). Value chain accounting information, cost report and performance evaluation information together constitute an integral part of the information system. This circular system will update the information in real time, so as to realize the function of real-time evaluation and reflection of various value-added situations in the value chain accounting system, and promote the economic subject to achieve the purpose of dynamic control of the cost management system. The new cost management department not only uses the value chain accounting information, but also uses the analysis method of value chain accounting. Therefore, this cost management system is based on value chain accounting and implements its ideological soul .
The cost management based on value chain accounting is realized by managing the objective “cost chain” in the internal value chain of the core enterprise, removing the unreasonable part that does not bring value increase, and helping the enterprise obtain a favorable position over its competitors; In the value chain alliance outside the enterprise, the activities are reflected and controlled through XBRL information system.
Because value chain accounting is still in the stage of theoretical research, it has not been actually applied to enterprises, and the information system relied on by the theory needs to be improved, and few enterprises apply the standardized system. Therefore, the author wants to obtain cases to analyze the actual application effect of value chain accounting in the process of cost management. This goal can not be achieved. Therefore, in the case, the author only envisages the application of value chain accounting and the use of value chain accounting information in cost management. Value chain accounting analysis combined with calculus method is the ideological essence of value chain accounting. Therefore, the author uses an actual case to analyze the improvement effect of this analysis method on cost management. The case analysis method is used in the research. The reason is that under the background of a small number of enterprises that independently implement value chain accounting and its analysis methods to carry out cost management, it is not ripe to carry out large sample empirical analysis based on the current situation. In addition, the case study method can use the materials and data that are difficult to obtain by other methods to summarize experience, so as to put forward theories, test existing theories or find problems that need further research. The advantages are mainly as follows: it can treat a large number of non data materials and data obtained in the research process with a more accessible attitude, which can help find new theories; Compared with the empirical analysis method of large sample data, the case study method has the characteristics of obtaining sufficient, specific and deep-seated information. In the case, for the value chain analysis method, the author chose FAW Volkswagen Automobile Co., Ltd. as the research object, and chose the automobile manufacturing industry because it is a typical manufacturing industry. It involves a relatively complete value chain and drives many enterprises, the upstream can drive steel, electronics and chemical industry, the downstream can drive the glass industry, sample rubber industry, textile and tanning and some related industries. The cost management system of automobile manufacturing enterprises is relatively mature compared with the economic subjects of other industries, and the strategic control, budget management, cost control and internal reporting system are relatively sound. FAW Volkswagen was selected in the automobile manufacturing industry mainly because it is a leader in the automobile manufacturing industry and has done well in the information technology platform. The advanced information technology platform is also one of the necessary conditions for the efficient introduction of value chain accounting analysis combined with calculus among different economic entities. Maybe FAW Volkswagen can not fully represent the manufacturing industry. The author is still concerned about the company in this regard. FAW Volkswagen has grown from a Jetta car factory with a design capacity of only 150000 single models to the current pattern of three places and four factories, with mature a, B and C full series automobile production and manufacturing bases, and its automobile production and sales are growing rapidly (as shown in Figure 3).
In recent years, the competition in China's car industry has become increasingly fierce. Under the environment of the development of the world automobile industry, its average profit margin also tends to decline. On the other hand, with the continuous rise of price level and the rising cost of raw materials, the cost of many parts of FAW Volkswagen also rises. At the same time, because many parts of FAW Volkswagen need to be imported from the euro area, the continuous adverse changes in the exchange rate between the euro and RMB also cause the further rise of operating costs to a certain extent. Rising prices and rising exchange rates have led to the continuous rise of vehicle costs, and fierce competition has forced the automobile manufacturing industry to continuously reduce vehicle prices. Under such a severe environment, FAW Volkswagen has great pressure on cost management .
FAW Volkswagen's comprehensive cost control began after the introduction of modern ERP system. FAW Volkswagen's ERP system has completed three function upgrades so far, and now almost includes all R / 3 modules of SAP. After using the system, the company has made great improvements in procurement management, inventory management, production management, quality control and financial management, so that the company's cost management has also been greatly improved. However, the management cost of FAW Volkswagen has been increasing in recent years, which is largely due to the low degree of collaborative management of the whole supply chain. Although the company uses the modern ERP system for cost management, the system can only control the internal cost of FAW Volkswagen, but can not realize the collaborative management of the whole supply chain. As an international and super large-scale advanced automobile manufacturing industry, it is impossible for enterprises to obtain long-term advantages between competitive value chain alliances only through this system to reduce internal production and operation costs.
In order to meet the market demand, FAW Volkswagen has launched a customer-oriented order production mode. The cost management method under this mode is mainly target cost method. Although this cost management method can effectively control the costs of inventory, production logistics and return, under the environment of world automobile development, the overall profit margin of China's automobile manufacturing industry is decreasing. This cost management method is easy for enterprises to ignore product quality in some aspects in order to maintain or improve profits. For example, in the first quarter of 2015, FAW Volkswagen announced that it would recall 560000 problematic Sagitar vehicles due to quality problems. According to the analysis, the problem of FAW Volkswagen Sagitar this time stems from a series of problems such as paint falling off and rust, abnormal noise during driving and so on, Even the high-speed rear suspension is directly broken, resulting in the whole vehicle almost out of control. This makes us have to pay attention to the limitations of target cost method in cost control again.
It can be seen that updating the cost management system is the key to FAW Volkswagen's competitive advantage. This paper also expects to complete the collaborative management of the whole value chain alliance by introducing value chain accounting and its analysis methods, and overcome the defects of target cost method in cost control.
As a leading enterprise in the domestic automobile manufacturing industry, FAW Volkswagen has been actively leading the pulse of industry development in many aspects. For example, the R / 3 platform of SAP company was first introduced for enterprise management, which explored a new way for automobile enterprise management; In 1998, the company spent 3 million yuan to successfully develop JIT production information control system, and completed the transformation of rationality, efficiency and flexibility in the whole process of production and operation; The sub module SRM system (supplier relationship management system) in SAP improves the mechanism of supplier selection, evaluation and development, and is an effective measure to optimize and consolidate the value chain alliance; The “rigorous care 365” annual service action created by FAW Volkswagen extends meeting the needs of customers to after-sales, which not only improves customer satisfaction and loyalty, but also well reflects FAW Volkswagen's value that customers are regarded as a community of their own interests.
After long-term cultivation and development, FAW Volkswagen has formed relatively stable suppliers, and its geographical distribution is relatively concentrated, mainly including Northeast China, Yangtze River Delta, capital economic circle and Sichuan Chongqing region (as shown in Figure 4).
FAW Volkswagen has advanced information technology platform, management concept and large-scale stable stakeholders including suppliers and customers, which shows that FAW Volkswagen has some basic conditions for the application of value chain accounting in its continuous development.
In order to cope with the fierce competitive environment, more and more companies began to move towards the value chain alliance. The traditional financial accounting and cost management focus on the internal resources and information of the main body, but ignore the resources and information among the members of the value chain alliance. Therefore, it is necessary to implement value chain accounting and update cost management. In addition, combined with the analysis of FAW Volkswagen in the actual case, I think value chain accounting and its analysis methods have strong adaptability in the cost management of advanced manufacturing industry, and can bring long-term cost advantages to enterprises.
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Function Model Design of Tennis Mobile Teaching Assistant System Based on Ordinary Differential Equations Financial Crisis Early Warning Model of Listed Companies Based on Fisher Linear Discriminant Analysis High Simulation Reconstruction of Crowd Animation Based on Optical Flow Constraint Equation Construction of Intelligent Search Engine for Big Data Multimedia Resource Subjects Based on Partial Least Squares Structural Equation 3D Animation Simulation of Computer Fractal and Fractal Technology Combined with Diamond-Square Algorithm Analysis of the Teaching Quality of Physical Education Class by Using the Method of Gradient Difference The Summation of Series Based on the Laplace Transformation Method in Mathematics Teaching Optimal Solution of the Fractional Differential Equation to Solve the Bending Performance Test of Corroded Reinforced Concrete Beams under Prestressed Fatigue Load Animation VR scene mosaic modeling based on generalized Laplacian equation Radial Basis Function Neural Network in Vibration Control of Civil Engineering Structure Optimal Model Combination of Cross-border E-commerce Platform Operation Based on Fractional Differential Equations The influence of accounting computer information processing technology on enterprise internal control under panel data simultaneous equation Research on Stability of Time-delay Force Feedback Teleoperation System Based on Scattering Matrix BIM Building HVAC Energy Saving Technology Based on Fractional Differential Equation Construction of comprehensive evaluation index system of water-saving irrigation project integrating penman Montei the quation Human Resource Management Model of Large Companies Based on Mathematical Statistics Equations Data Forecasting of Air-Conditioning Load in Large Shopping Malls Based on Multiple Nonlinear Regression Analysis of technical statistical indexes of college tennis players under the win-lose regression function equation Automatic extraction and discrimination of vocal main melody based on quadratic wave equation Analysis of wireless English multimedia communication based on spatial state model equation Optimization of Linear Algebra Core Function Framework on Multicore Processors Optimisation of Modelling of Finite Element Differential Equations with Modern Art Design Theory Mathematical function data model analysis and synthesis system based on short-term human movement Human gait modelling and tracking based on motion functionalisation The Control Relationship Between the Enterprise's Electrical Equipment and Mechanical Equipment Based on Graph Theory Financial Accounting Measurement Model Based on Numerical Analysis of Rigid Normal Differential Equation and Rigid Functional Equation Mathematical Modeling and Forecasting of Economic Variables Based on Linear Regression Statistics Nonlinear Differential Equations in Cross-border E-commerce Controlling Return Rate Differential equation model of financial market stability based on Internet big data 3D Mathematical Modeling Technology in Visualized Aerobics Dance Rehearsal System Children’s cognitive function and mental health based on finite element nonlinear mathematical model Fractional Differential Equations in Electronic Information Models BIM Engineering Management Oriented to Curve Equation Model Leakage control of urban water supply network and mathematical analysis and location of leakage points based on machine learning Analysis of higher education management strategy based on entropy and dissipative structure theory Prediction of corporate financial distress based on digital signal processing and multiple regression analysis Mathematical Method to Construct the Linear Programming of Football Training Multimedia sensor image detection based on constrained underdetermined equation The Size of Children's Strollers of Different Ages Based on Ergonomic Mathematics Design Application of Numerical Computation of Partial Differential Equations in Interactive Design of Virtual Reality Media Stiffness Calculation of Gear Hydraulic System Based on the Modeling of Nonlinear Dynamics Differential Equations in the Progressive Method Knowledge Analysis of Charged Particle Motion in Uniform Electromagnetic Field Based on Maxwell Equation Relationship Between Enterprise Talent Management and Performance Based on the Structural Equation Model Method Term structure of economic management rate based on parameter analysis of estimation model of ordinary differential equation Influence analysis of piano music immersion virtual reality cooperation based on mapping equation Chinese painting and calligraphy image recognition technology based on pseudo linear directional diffusion equation Label big data compression in Internet of things based on piecewise linear regression Animation character recognition and character intelligence analysis based on semantic ontology and Poisson equation Design of language assisted learning model and online learning system under the background of artificial intelligence Application of machine learning in stock selection Comparative analysis of CR of ideological and political education in different regions based on improved fuzzy clustering Action of Aut( G) on the set of maximal subgroups of p-groups The internal mechanism of corporate social responsibility fulfillment affecting debt risk in China: analysis of intermediary transmission effect based on degree of debt concentration and product market competitive advantage Study on transmission characteristics in three kinds of deformed finlines based on edge-based finite element method Asymptotic stability problem of predator–prey system with linear diffusion Research on loyalty prediction of e-commerce customer based on data mining Algebraic Equations in Educational Model of College Physical Education Course Education Professional English Translation Corpus Under the Binomial Theorem Coefficient Geometric Tolerance Control Method for Precision Machinery Based on Image Modeling and Novel Saturation Function Retrieval and Characteristic Analysis of Multimedia Tester Based on Bragg Equation Semiparametric Spatial Econometric Analysis of Household Consumption Based on Ordinary Linear Regression Model Video adaptive watermark embedding and detection algorithm based on phase function equation English Learning Motivation of College Students Based on probability Distribution Scientific Model of Vocational Education Teaching Method in Differential Nonlinearity Research on mobile Awareness service and data privacy Protection based on Linear Equations computing protocol Vocal Music Teaching Model Based on Finite Element Differential Mathematical Equations Research on threat assessment problems of island air defence system based on the leader-follower model Studying a matching method combining distance proximity and buffer constraints The trend and influence of media information Propagation based on nonlinear Differential equation Research on the construction of early warning model of customer churn on e-commerce platform Study on inefficient land use determination method for cities and towns from a city examination perspective A sentiment analysis method based on bidirectional long short-term memory networks Evaluation of ecosystem health in Futian mangrove wetland based on the PSR-AHP model A study of local smoothness-informed convolutional neural network models for image inpainting Towards more efficient control of the ironmaking blast furnace: modelling gaseous reduction of iron ores in H2-N2 atmosphere Algorithm of overfitting avoidance in CNN based on maximum pooled and weight decay Mathematical Calculus Modeling in Improving the Teaching Performance of Shot Put Application of Nonlinear Differential Equation in Electric Automation Control System Higher Mathematics Teaching Curriculum Model Based on Lagrangian Mathematical Model Decisions of competing supply chain with altruistic retailer under risk aversion Optimization of Color Matching Technology in Cultural Industry by Fractional Differential Equations The Marketing of Cross-border E-commerce Enterprises in Foreign Trade Based on the Statistics of Mathematical Probability Theory Application of Linear Partial Differential Equation Theory in Guiding Football Scientific Training The Evolution Model of Regional Tourism Economic Development Difference Based on Spatial Variation Function System Model of Shipping Enterprise Safety Culture Based on Dynamic Calculation Matrix Model The Inner Relationship between Students' Psychological Factors and Physical Exercise Based on Structural Equation Model (SEM) Analysis and Research on Influencing Factors of Ideological and Political Education Teaching Effectiveness Based on Linear Equation Fractional Differential Equations in Sports Training in Universities Examination and Countermeasures of Network Education in Colleges and Universities Based on Ordinary Differential Equation Model Higher Education Agglomeration Promoting Innovation and Entrepreneurship Based on Spatial Dubin Model Chinese-English Contrastive Translation System Based on Lagrangian Search Mathematical Algorithm Model