Research On Strategic Cost Management Of Shipbuilding Enterprises Based On Supply Chain

With the rapid development of the world economy and the gradual formation of the global trade liberalization pattern,it provides a better opportunity for the development of shipbuilding enterprises.In this international environment,ship manufacturing companies faced with the complex internal and external environment,the competition between enterprises has become fierce,it is no longer simply to reduce cost,more is related to the enterprise strategy and various aspects of resources and technology competition.Traditional cost management does not combine cost management and competitive advantage well,and it pays too much attention to the reduction of absolute cost.In the face of modern international competition,the cost of enterprises should be optimized from the pursuit of the optimization of the enterprise itself to the cost optimization of the whole supply chain.In the supply chain environment,the traditional cost management mode cannot meet the needs of supply chain cost management.This paper introduce the theory of strategic cost to the shipbuilding supply chain,through the analysis of the various activities of enterprises in the supply chain,efforts to reduce supply chain cost,enhance the competitive advantage of our country shipbuilding enterprises in the international shipping market.Therefore,to build the strategic cost management framework based on supply chain,providing a train of thought for our country shipbuilding enterprises to seek effective cost management methods,it is beneficial to the sustainable development of the shipbuilding enterprises in our country.This paper first summarizes the related theory of supply chain management,the shipbuilding cost management and strategic cost management,points out the deficiency of traditional cost management mode,and analyzes our country shipbuilding enterprises in cost management problems that exist in the process,thus points out the necessity of using strategic cost management.On this basis,using value chain analysis,strategic positioning analysis,cost drivers analysis to analyze shipbuilding supply chain strategic cost,and from the four aspects of target,principle,content and implementation step to build a shipbuilding enterprise strategic cost management based on supply chain framework,the purpose is to improve the whole supply chain by implementing strategic cost competitiveness.Respectively from finance,customer,supply chain operations and learning and growth four aspects,analyzes our country shipbuilding enterprise strategic cost,at the same time to build the strategic cost management based on the balanced scorecard framework.Finally,with the Chinese CX shipyard as the research object,the strategic cost management the advanced cost management mode combined with supply chain,through the analysis of the specific application of this model,for the shipbuilding enterprise cost management provides a new perspective,hope that in the increasingly fierce international market competition,our shipbuilding enterprises to continuously develop and expand.