The Research On Strategic Cost Management Based On Clean Production In Medium And Small Enterprises

In the environment with resource depletion and pollution wanton, this paper suggests that enterprises should add cleaner production concept into the strategy of cost management, which makes enterprise reduce cost and keep coherence of economic benefits, social benefits and ecological benefits.The first part introduced clean production and strategic cost management's research background and the research significance first, and then reviewed the relevant literature. Finally creative proposals are made and research methods are introduced.In the second chapter, the author makes up a system of strategic cost management based on clean production concept, which conclude its characters and target. The method of value chain to analyze problems was adopted here. The process of strategic cost management based on clean production concept was suggested.Based on this, the relationship between strategic cost management based on clean production and the development of small and medium enterprises is then explored:In the part, the author discussed the economic status and cost management and problems about clean production in the Small and medium-sized enterprises.Then the author summarized that these enterprises need strategic cost management for their development. Based on the survey of their clean production, some findings in the case of no clean production were obtained. Then the author used benefit evaluation to analyze three enterprises which used clean production, and proposed the joint of clean production and strategy of cost management is useful.Finally, the author applies the method to the cost management of Huisheng Company. In this chapter, the author analyzes the financial situation and the management system of the company and concludes the necessity of cost management. With resort to the analysis of industry value chain in Huisheng Company the author concluded in order to reduce cost, firstly Company should ensure the quality of meat products, and development direction of hushing is low cost advantage after its scale becomes bigger under clean production strategies.Therefor, this chapter establishes a suitable strategic cost management processes for Huisheng , so that clean production strategies and strategic cost management can be better combined and implemented.