The Cost Management Challenges and Optimization Strategies of Shuanghui under the Perspective of Value Chain Cost Management

Shi Lirui

Department of Accounting, Hebei University of Economics and Business

Abstract：

In the context of intensified cycle fluctuations in the pig industry and increasingly fierce competition in the meat products sector, the traditional single-link cost control model has failed to meet the operational and development needs of meat processing enterprises across the entire value chain. Based on the full value chain, the refined cost management has become the core path for enterprises to improve efficiency and increase profits. This paper takes Shuanghui Development, a leading meat product enterprise, as the research case. Relying on the core theory of value chain cost management and combined with visual charts, it systematically analyzes the current situation of the enterprise's cost control. The research finds that Shuanghui Development has prominent problems such as insufficient hedging capacity of raw material cycle costs in the upstream, imbalance of the internal value chain structure, loose control of cold chain costs in the downstream channels, and low degree of collaboration in the full-chain value chain. To address these issues, this paper proposes targeted optimization strategies from four dimensions: upstream and downstream collaboration, optimization of production structure, refined channel control, and establishment of a digital system, aiming to improve the full-chain cost control system of Shuanghui Development and provide practical references for the value chain cost governance of similar meat product enterprises in the industry.

Key Words：

value chain cost management; Shuanghui development; cost control; industry chain; optimization strategies