| The construction industry has a glorious history of over 20% increase in total output value for six consecutive years,but the growth rate is not long.Since 2012,the growth rate of GDP began to decline.The reason lies in the inadequate development status of the industry,the "lame" regulatory system and the pudgy construction enterprises.With the arrival of the new normal economy,the development of enterprises is facing enormous challenges.What enterprises need most is to improve their ability and conform to market trends.At present,China’s urbanization is getting deeper and deeper,the rigid demand of affordable housing has increased,and the favorable overseas policy of "one belt and one road" has pointed out the direction for the construction industry.In order to seize the opportunity and improve the problems urgently needed to be solved in the construction industry,it is necessary to use a more scientific strategic cost management model.Strategic cost management takes strategic choice as its core,emphasizes that cost should follow the development strategy of enterprises,help enterprises to identify their internal and external advantages,and put forward a strategic cost management system suitable for enterprises themselves,so as to achieve the goal of reducing costs and improving benefits.In this paper,HC Engineering Science and Technology Co.,Ltd.is taken as the research object.Firstly,the theoretical research and application of this theory by domestic and foreign scholars are elaborated,which provides favorable theoretical support for the article.Secondly,it introduces the basic situation of HC engineering technology company,aiming to explain the cost management problems in the enterprise.The author carries on the strategic cost management analysis from three aspects to the enterprise.According to the analysis of internal and external value chain,strategic analysis of application SWOT method,Through the analysis,two strategies that enterprises should choose,low-cost strategy and differentiation strategy are obtained.On the premise of defining the competitive strategy,this paper carries on the analysis of the strategic cost motivation.Through the analysis of structural cost drivers,it is concluded that HC Engineering Technology Company grasps the advantages of its original state-owned enterprises,strengthens R&D efforts,and continuously optimizes the strategic allocation of resources.Through the analysis of executive cost motivation,it is considered that HC Engineering Technology Company needs to further improve its internal management system,total quality management and personnel training.After an all-round strategic cost management analysis,according to the problems and reasons of HC Engineering Technology Company,this paper puts forward some pertinent suggestions.The contents include: strengthening the internal and external value chain links,establishing zero inventory system,implementing WBS target cost management system,etc.Finally,it is concluded that strategic cost management can enhance the competitiveness of enterprises and help enter-prises to occupy a better position in the market.Through the analysis and Research on strategic cost management of HC Engineering Technology Company,the optimization suggestions can provide new ideas for other enterprises in China’s construction industry,have certain reference significance,and also enrich the application of strategic cost management in China. |
