Nowadays,the content of value chain and the theme of cost management change with the arrival of big data era,the traditional retail industry of our country has made brilliant achievements after decades of rapid development,and now it is gradually declining under the electronic commercial attack in the information age.The traditional cost management method of retail enterprises in China is rigid,the scope of cost management is narrow,and too much attention is paid to the reduction and control of short-term costs,which can no longer meet the requirements of enterprises to improve the level of cost management under today's competitive environment.Enterprises must raise the cost management to the strategic level,re-examine their own cost management mode,integrate and optimize the resources of enterprise value chain,and put the value chain based on it The theory of strategic cost management is applied to the daily operation of enterprises.
This paper mainly selects Yonghui supermarket as the case analysis object,analyzes the strategic cost management strategy of Yonghui supermarket from the three value chains of the enterprise with the model of strategic cost management,and analyzes the effect of adopting strategic cost management and the problems still existing in the process of strategic cost management with the comparison of data.
Keywords: Value chain; Strategic cost management; Yonghui supermarket