(2) Determine the activities that cause value changes, and analyze the causes and differences of activity-based costs according to these activities;
(3) Analyze the relationship among enterprises in the whole value chain, and determine the correlation among core enterprises, customers and suppliers;
(4) Using the analysis results, the value chain is reorganized or improved, so as to better control the cost drivers, generate sustainable competitive advantages, and enable each node enterprise in the value chain to gain advantages in the fierce market competition. The interdependence of operations in the supply chain is continuous, and the operations that occurred in the early stage will affect the subsequent operations, but their own operations will not be affected. In other words, the operation of the upper level of the supply chain will affect the resource consumption of the lower level. In order to improve the efficiency of supply chain operation and support the strategic cost management of enterprises, core enterprises can use cost analysis methods such as benchmark analysis, strategic analysis and trend analysis to analyze continuous operations in the supply chain, study the influencing factors of activity-based costs in the supply chain and the interdependence between operations, and use the analysis results to help node enterprises improve and manage operations and coordinate and control the relationship between node enterprises in the value chain. For example, the core enterprise provides some cost analysis results including the activity cost of the core enterprise to the suppliers participating in the value chain analysis project, such as the activity cost related to a supplier's activity, the average activity cost of its supplier network and so on. Based on this, suppliers can compare their own costs with the average cost in the network, and know their position in the whole supply chain through benchmark analysis, and whether they need to improve their operations and control costs. The company can also pay attention to the distribution network of the supply chain, so as to enter the resource elements of different cost libraries of the company, that is, activity-based costs, and obtain the information about activity-based costs and cost drivers in the supply chain in time, and use these data to analyze the activity costs of different types and different networks. Furthermore, the storage and transportation department of the company can also use the analysis results of the cost information of the node enterprises in the supply chain to discuss the cost performance of the supply chain and the possible problems in its operation, and find ways to improve the operation and reduce the cost, so as to finally improve the operation efficiency of the whole supply chain and realize the value-added of the value chain.
In short, the impact of the company's complete value chain analysis on the relationship between core enterprises and node enterprises can be manifested in the following aspects:
(1) The extensive relationship between core enterprises and node enterprises. For example, if a core enterprise provides a single alliance supplier with the relevant data of other alliance enterprises in the value chain, and analyzes the difference between its cost results and the network average together with the supplier, and discusses the possible operation process of the supplier and its improvement, as well as the expected results after improvement, it will increase the suppliers' understanding of each other's intentions, needs and processes, and strengthen the mutual influence and cohesion among enterprises in the value chain.
(2) objective and transparent cost information among alliance enterprises in the value chain. When the change result of supply chain operation cost becomes transparent, alliance enterprises can judge the possibility of realizing value-added in the value chain and the normal profit sharing realized by improving profits, which is conducive to extensive contact, consultation and decision-making between core enterprises and node enterprises, and also helps to ensure the integrity of alliance enterprises in the value chain.