Value chain analysis as a cost reduction tool. The concept of the value chain as a tool for achieving a competitive advantage of an organization within the framework of strategic management accounting

2.1 Concept of costs

Each enterprise, firm, before starting production, determines what profit, what income it can receive. The profit of an enterprise or firm depends on two indicators:

product prices and production costs. The price of products on the market is a consequence of the interaction of supply and demand. Under the influence of the laws of market pricing in conditions of free competition, the price of products cannot be higher or lower at the request of the manufacturer or buyer; it is automatically equalized. Another thing is the cost of production factors used for production and sales activities, called “production costs”. They can increase or decrease depending on the volume of labor or material resources consumed, the level of technology, the organization of production and other factors. Consequently, the manufacturer has many cost-cutting levers that it can use with skillful management. What is meant by production costs, profit and gross income?

In general, production and sales costs (cost of products, works, services) represent the valuation of natural resources, raw materials, supplies, fuel, energy, fixed assets, labor resources, and other costs used in the production process of products (works, services). for its production and sale.

The costs of production and sales of products include:

costs associated with direct production of products, due to technology and organization of production;

use of natural raw materials;

preparation and development of production;

improving the technology and organization of production, as well as improving the quality of products, increasing their reliability, durability and other operational properties (non-capital costs);

invention and rationalization, carrying out experimental work, manufacturing and testing models and samples, payment of royalties, etc.;

maintenance of the production process: providing production with raw materials, materials, fuel, energy, tools and other means and objects of labor, maintaining basic production assets in working order, meeting sanitary and hygienic requirements;

ensuring normal working conditions and safety precautions;

production management: maintenance of employees of the management apparatus of the enterprise, company and their structural divisions, business trips, maintenance and servicing of technical control equipment, payment for consulting, information and audit services, entertainment expenses associated with commercial activities enterprises, firms, etc.;

training and retraining of personnel;

contributions to state and non-state social insurance and pensions, to the State Employment Fund;

deduction for compulsory health insurance, etc.

The specific composition of costs that can be attributed to production costs is regulated by law in almost all countries. This is due to the peculiarities of the tax system and the need to distinguish the company’s costs according to the sources of their reimbursement (included in the cost of production and, therefore, reimbursed at the expense of prices for it and reimbursed from the profit remaining at the disposal of the company after paying taxes and other mandatory payments).

In Russia, there is a decree on the composition of costs for the production and sale of products (works, services), included in their cost, and on the procedure for forming financial results taken into account when taxing profits.

There are two approaches to cost estimation: accounting and economic. Both accountants and economists agree that a firm's costs in any period are equal to the value of the resources used to produce the goods and services sold during that period. The company's financial statements record actual ("explicit") costs, which represent cash costs to pay for the production resources used (raw materials, materials, depreciation, labor, etc.). However, economists, in addition to explicit ones, also take into account “implicit” costs. Let's illustrate this with the following example.

Let us assume that the firm invests in production borrowed capital, which she took from the bank; then the costs would also include funds to pay off bank interest. Therefore, provided that attracted capital is invested, it is necessary to exclude implicit costs in the amount of bank interest from the company’s income.

However, even the concept of “implicit costs” does not provide a complete picture of the true costs of production. This is explained by the fact that out of many possible options for using resources, we make one specific choice, the uniqueness of which is forced by the limited resources.

So, for example, if you are addicted to TV, you miss the opportunity to read a book; when you go to college, we lose the opportunity to receive a salary if you were engaged in this or that job.

Therefore, when making this or that production decision and estimating actual costs, economists consider them as costs of missed (lost) opportunities.

“Opportunity costs” mean the costs and losses of income that arise when choosing one of the options for production or sales activities, which means abandoning other possible options.

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Ushanov I.G.
Samara State University of Transport, Samara
The main difference between traditional management accounting and strategic accounting, as is known, is the fact that the former concentrates attention on the consideration of the main processes occurring in the company (such as procurement, production cycles of products, relationships with customers), only in that part of them that is carried out directly within the organization. In other words, traditional management accounting covers a set of processes from the moment of payments to suppliers for supplied raw materials to the receipt of payment for delivered products from customers. From the point of view of the cost approach, within this set of processes there are several stages of adding value, limited by the internal environment of the enterprise. In this case, value added means the difference between the total revenue from the sale of manufactured products and the cost of intermediate products obtained at various stages of end-to-end production. business process enterprises. Added value includes all internal costs of the organization, incl. cost of raw materials and materials paid to employees wages, depreciation, rent, and profit. The main goal of the organization, accordingly, is to bring the difference between the cost of resources spent on production and the sale of manufactured products to the maximum, i.e. maximizing added value.
However, from the standpoint of strategic management accounting as a system of information support for the adoption strategic decisions The concept of added value contains a number of shortcomings that limit the possibility of its application for strategic purposes. These shortcomings can be simplistically expressed as follows: the application zone of this concept begins too late and ends too early. Carrying out a cost analysis only from the moment of purchasing raw materials does not allow the company to take advantage of the connections between its suppliers and the various delivery options between them, and completing the cost analysis when the product is sold does not allow taking into account connections with key customer groups. However, from a strategic point of view, taking into account and analyzing such opportunities can be extremely useful for the enterprise. A convenient tool within the framework of strategic management accounting that allows an organization to carry out such an analysis is the idea of building value chains (value chains or value chains), proposed by Michael Porter as an addition to the concept of added value.
Value chain is one of the methods of strategic analysis used within the framework of the cost approach. Modeling and analysis of various value chains allows us to identify possible ways to optimize end-to-end business processes, thereby stimulating the development of investment decisions to change them, as well as determine the return on invested capital for key client groups and identify the most attractive client groups or market segments. The basic idea of the value chain concept is that the effectiveness of an organization as a whole in a competitive environment is based on how effectively the organization itself carries out the activities necessary to develop, manufacture, market, deliver, and support its products or services. To assess its strategic capabilities, as well as implement strategic initiatives, an organization must carefully analyze its entire value chain, which means that each individual activity must be considered in the context of what value it creates for the customer, and what costs are required to create this consumer value.
So, the value chain of an individual enterprise is a set of types economic activity carried out by the enterprise in various areas of operation. The traditional composition of the value chain in this context can be represented as follows (Fig. 1). 1 J 1 Raw materials R&D Production Marketing Distribution Service 1 1 P 1
Rice. 1. Value chain of an individual enterprise
From a similar perspective, it seems interesting to also consider the approach to building the value chain of an organization’s internal business processes, proposed by R. Kaplan and D.
Norton as part of the construction of a balanced scorecard. Kaplan and Norton note that each enterprise has a unique set of processes for creating value for customers in order to achieve specified financial indicators, but, nevertheless, a generalized model for creating a value chain can be identified, which can be used as a basis by organizations of various profiles.
The chain of internal business processes begins with innovation processes - identifying present and future customer needs and how to satisfy them, continues in operational processes - production and delivery of goods and services to existing customers and ends with after-sales service, that is, the offer of after-sales service, which also increases the cost of goods and services received from the supplier. this model is shown in Fig. 2.
Let's consider each of the three main components of this model. Innovation process The value chain of internal business processes primarily involves the organization's processes of studying the emerging or latent needs of its customers in order to develop appropriate products and services that can satisfy these needs. Operations Process - The second main process in the overall internal value chain model is the production and delivery of goods and services to the customer. Improving the quality of this particular process is traditionally considered as one of the most important reserves for increasing overall efficiency the company’s activities and reducing its costs, however, Kaplan and Norton, within the framework of the balanced scorecard, place it on a par with the other two main processes they identify in terms of the degree of influence on the achievement of the organization’s strategic goals. This model considers after-sales service as the third component of the internal value chain, which is designed to increase the value of the company's product or service offering in the eyes of target customers.
It should be noted that building the value chain of a separate organization, both from the point of view of the main activities and from the point of view of internal business processes, still does not solve main problem, which arises when using the concept of added value in a strategic aspect - taking into account, among other things, external “links” of the value chain that are outside the scope of a given company. The key role of the value chain idea as a strategic management accounting tool lies precisely in the fact that, unlike the concept of added value, it places emphasis on processes occurring even outside the organization, and each individual organization is considered in the context of the overall chain types of activities that create value. Thus, the value chain in the strategic aspect should be a single sequence of transformations, starting from the raw materials and ending with the sale of the product to the final consumer, and each specific organization should be considered as shown in Fig. 3, as part of a common circuit.
The value chain shown in Fig. 3, takes into account all the value added by the industry, as well as competitive enterprise industry. In addition to this, as already noted, the contribution to added value created by individual types of core and supporting activities within the organization should be differentiated. Let us briefly describe each of the presented main activities.
Distribution channel value chain Customer value chain Supplier value chain
I support Main activities Activities Company infrastructure
Human resource management Technology development Materials and technical supplies Incoming supplies Production Outgoing supplies
Marketing and sales _ Fig. 3. Unified industry value chain according to M. Porter
Incoming supplies may include activities such as receiving, storing and distributing incoming resources for products produced or services provided. Production involves performing basic technological operations within the production cycle. Outbound deliveries involve the distribution of a product among customer groups and include processes such as storage, packaging, loading and unloading, etc. Marketing and sales are activities related to familiarizing consumers with a product or service, expanding sales markets, optimizing distribution channels, etc. , i.e. they reflect all aspects of an organization's marketing activities. Maintenance is intended to maintain or enhance the value of a product or service to the consumer through preparation of the product for use, repair, after-sales service, etc. .
In turn, the supporting activities identified by M. Porter are related, in one way or another, to each of the main activities of the organization.
In further detail, each of the nine types of activities of the organization can be specified even more deeply, for example, marketing and sales can be subdivided according to their individual functions: carrying out marketing research, product promotion, marketing development new product, etc. The main task of analyzing activities within the value chain, as already noted, is to check the costs and output parameters of each of the listed activities and find ways to improve them. By comparing this data with competitors' data, ways to gain a competitive advantage are identified. Od-
However, we should not forget that the value chain of any enterprise is part of a broader system, which also includes the value chains of suppliers and consumers. An enterprise can improve its profitability by not only analyzing its value chain and implementing measures to optimize it, but also by assessing the mechanisms through which the organization's value creation activities are combined with the value chains of its suppliers and consumers.
In order to create a value chain from raw materials to the final consumer, it is necessary to identify strategically important economic activities and then analyze cost behavior in accordance with the accepted sources of differentiation. However, according to experts, at present there are practically no organizations capable of carrying out such an analysis with high efficiency solely within their own internal framework, since organizations that completely cover the entire value chain with which they work are extremely rare. In the vast majority of cases in practice, different companies operate at different stages of the value chain, covering only a few “links” of a single chain, which means that from a methodological point of view, the process of analyzing value chains begins with internal analysis firm and then moves into an external competitive analysis of the industry's cost system. It ends with the integration of these two analyzes to define, create as well as maintain competitive advantage organizations.
The goal of creating a long-term competitive advantage for a business requires a serious analysis of what benefits existing production and commercial operations in current market segments bring to the organization and how effective its existing production and commercial chains are (i.e., relationships with existing suppliers and customers) . If the analysis shows that the organization can achieve greater success in other market segments or with a different organization of value chains, this company should concentrate its efforts on developing this area and rebuild its relationships with suppliers and consumers, or optimize internal processes for the implementation of certain types economic activity in accordance with identified opportunities. It should be noted once again that the implementation of these opportunities can be achieved, among other things, through cooperation with other industry participants.
Thus, the need to take into account when building a value chain not only internal factors and types of economic activities of the organization, but also external factors, in particular relationships with suppliers and consumers, in the context of given strategic guidelines allows us to consider the construction of value chains as an effective tool for strategic management accounting, allowing carry out an analysis of the added value created by the organization within the value chain of the industry as a whole. Moreover, the very concept of Porter's value chain can be, to a certain extent, contrasted with the approaches adopted in traditional management accounting, in particular the need to focus exclusively on internal factors.
List of sources used
Tooth A.T. Strategic management: theory and practice: textbook. manual for universities. M.: Aspect Press, 2002.
Kaplan R., Norton D. Balanced Scorecard. M.: Olimp-Business, 2003.
Nikolaeva O.E., Alekseeva O.V. Strategic management accounting. Ed. 2nd. M.: LKI Publishing House, 2008.
Worth K. Strategic management accounting. M.: ZAO "Olymp-Business", 2002.
Shank J. and Govindarajan V. Strategic cost management. St. Petersburg: Business Micro, 1999.
Golubkov E.P. Strategic planning and the role of marketing in an organization // Marketing in Russia and abroad. 2000. No. 3.
Porter M. Competitive Advantage. New York: Free Press, 1985.

Strategic cost analysis - comparison of the company’s costs and its competitors along the entire value chain. Such an analysis is an essential part of the analysis of the company's strategic position.

The term “strategic cost analysis” allows us to focus on the features of this cost analysis, its differences from the traditional one: Firstly, this is an analysis with the help of which we intend to identify or create competitive advantages, and therefore, this is a comparative analysis, including a comparison of the costs of competing products , brands, etc. Secondly, this analysis is based on a calculation that is made not by costing items or cost elements, but by elements of the value chain, that is, by type of activity. An objection may arise here - isn’t it possible to identify losses and outline ways to reduce costs with the help of calculations or cost estimates? But as cost analysis tools, these calculations can only be used within the framework of current activities, when solving operational, not strategic problems. A strategic cost analysis- This is a cost analysis that involves comparison with the costs of competitors. Differences in competitors' costs may be due to factors such as:

Supplier prices;

Technology and equipment;

Economies of scale, learning curve effect;

Inflation and changes in currency exchange rates;

Marketing expenses;

Transport costs;

Sales expenses.

There are different ways to analyze costs. This can be done in the context of costing items, cost elements, etc. Strategic cost analysis uses the concept of a value chain to compare the costs of a firm and its competitors. Value chain- a strategic cost analysis tool that demonstrates the addition of value to the product when performing main and auxiliary activities. Sometimes the term “value chain” is used as a synonym. This so-called chain gives an idea of the strategically related activities of the company and allows you to track the movement of costs, as well as highlight potential sources of increasing the company's competitiveness. The nine strategically related activities include main and auxiliary activities (Fig. 2).

Rice. 2. Value chain

By breaking down the total costs of production and sales of products into strategically related activities, you can better understand the cost structure and identify the main elements. The value chain simultaneously allows for an analysis of the connection between activities, and therefore an analysis of the connection between the costs of these activities. The first is important for developing a strategy. The second has to do with setting and achieving financial goals. Example. Linking the processes of sales, product production and procurement allows you to reduce inventories of raw materials and finished products. Example. The purchase of more expensive, but more modern equipment leads to lower costs and improved product quality.

The value chain can be used to:

1) ensuring competitive advantages by:

a) reducing costs (the entire value chain is involved in the analysis).

In the first case, the analysis can be carried out independently for each type of activity.

b) differentiation (more effort can be consciously spent on developing the areas of activity necessary for differentiation).

When carrying out differentiation, managers can deliberately increase costs for certain types of activities, which, ultimately, should ensure increased profits;

2) analysis of the formation of costs in each link of the chain and the impact of costs for performing one type of activity on costs in other links.

3) assessing the possibility of reducing prices based on an analysis of the relationship between types of production activities. In most cases, the company’s activities are not autonomous, but are included in a system of large-scale activities, which means at the same time the inclusion of the company’s value chain in value chain system. Such a system may include value chains of suppliers, manufacturers, distributors, and end consumers. Understanding the structure of such a system makes it easier for company managers to assess its competitiveness. Strategic cost analysis involves comparing the composition and structure of costs both along the value chain of the company and its competitors, and across the value chain systems that include the activities of the company and its competitors.

Value chain management- analysis of the value chain, comparison with competitors, identification and elimination of shortcomings associated with high costs, identification of activities in which competitive advantages are potentially hidden.

Strategic cost analysis- comparison of the company’s costs and its competitors along the entire value chain. Such an analysis is an essential part of the analysis of the company's strategic position. The term “strategic cost analysis” allows us to focus on the features of this cost analysis and its differences from the traditional one. Firstly, this is an analysis with the help of which we intend to identify or create competitive advantages, and therefore, this is a comparative analysis, including a comparison of the costs of competing products, brands, etc. Secondly, this analysis is based on the calculation , which is done not by costing items or cost elements, but by elements of the value chain, that is, by type of activity. An objection may arise here - isn’t it possible to identify losses and outline ways to reduce costs with the help of calculations or cost estimates? In response, we can say the following: there is no need to downplay the importance of these calculations (calculation, estimate). Moreover, when it comes to calculating costs for some separate species activity, of course, is based on the idea of calculation or estimate. But as cost analysis tools, these calculations can only be used within the framework of current activities, when solving operational, not strategic problems. The latter involve not just cost analysis, but strategic cost analysis, corresponding to those strategic changes that, in particular, affect the composition and structure of processes performed in the organization. Strategic cost analysis is therefore structured in such a way that first we talk about the structure of the process, then we calculate the costs for each element of the process, and then we begin to conduct an analysis that allows us to answer the following questions: how are the costs of certain process elements related to each other? what happens if costs are reduced or increased? How will the combination of certain process elements affect total costs? etc.

Cost comparison is especially important in the production of consumer goods, where price competition plays a major role and companies that provide low costs are in the lead. This is also important in cases where the product is differentiated (see differentiation strategy (clause 5.1)), and along with price competition, non-price competition is also actively used.

Differences in competitors' costs may be due to factors such as:

Supplier prices;

Technology and equipment;

Economies of scale, learning curve effect (see clause 5.2 and footnote in clause 3.2);

Inflation and changes in currency exchange rates;

Marketing expenses;

Transport costs;

Sales expenses.

There are different ways to analyze costs. This can be done in the context of costing items, cost elements, etc.

Strategic cost analysis uses the concept of a value chain to compare the costs of a firm and its competitors.

Value chain– a strategic cost analysis tool that demonstrates the addition of value to the product when performing core and auxiliary activities. The term “value chain” is sometimes used synonymously. This so-called chain gives an idea of the strategically related activities of the company and allows you to track the movement, costs, and also highlight potential sources of increasing the company's competitiveness.

The nine strategically related activities include core and auxiliary activities

Main activities:

receipt of materials (internal logistics);

work operations (production);

product distribution (external logistics);

marketing and sales;

maintenance (service).

Supporting activities:

procurement of raw materials and supplies;

technology development;

human resource management;

company infrastructure.

In addition to these types of activities, the value chain includes the boundaries of profit included in the price of the product.

By breaking down the total costs of production and sales of products into strategically related activities, you can better understand the cost structure and identify the main elements.

The value chain simultaneously allows for an analysis of the connection between activities, and therefore an analysis of the connection between the costs of these activities. The first is important for developing a strategy. The second has to do with setting and achieving financial goals.

Example. Linking the processes of sales, product production and procurement allows you to reduce inventories of raw materials and finished products.

Example. The purchase of more expensive, but more modern equipment leads to lower costs and improved product quality. The value chain can be used to

1) ensuring competitive advantages by:

a) cost reduction (the entire value chain is involved in the analysis);

In the first case, the analysis can be carried out independently for each type of activity.

Example: reduction in production costs may be associated with changing equipment, improving the qualifications of the performer, etc.;

b) differentiation (more effort can be consciously spent on
development of areas of activity necessary for differentiation).

When carrying out differentiation, managers can deliberately increase costs for certain types of activities, which, ultimately, should ensure increased profits;

2) analysis of the formation of costs in each link of the chain and influence
costs for performing one type of activity for costs in the rest
links.

Example. Increased costs associated with acquiring higher quality raw materials (purchasing) have reduced processing costs (production).

3) assessing the possibility of reducing prices based on an analysis of the relationship between
types of production activities.

In most cases, the company’s activities are not autonomous, but are included in a system of large-scale activities, which means at the same time the inclusion of the company’s value chain in the system of value chains. Such a system may include value chains of suppliers, manufacturers, distributors, and end consumers. Understanding the structure of such a system makes it easier for company managers to assess its competitiveness

Value chain system– value chains that precede the company’s activities, company value chains, value chains.

following the company’s activities, value chains of buyers (end consumers).

Strategic cost analysis involves comparing the composition and structure of costs both along the value chain of the company and its competitors, and across the value chain systems that include the activities of the company and its competitors.

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