Study On Strategic Cost Management Of S Home Furnishing Co.LTD

Strategic cost management is the cost management for the purpose of improving the competitive position of enterprises under the comprehensive consideration of the internal and external environment of enterprises.This theory is the product of the combination of management accounting theory and strategic management theory at the end of the 20th century.The long-term extensive development of building materials industry has formed a certain constraint on the future development.In the process of eliminating backward production capacity and moving towards transformation and innovation,a large number of household manufacturing enterprises have exited the industry due to the reasons of operation and production.In May 2016,issued by the general office of the state council "about building materials industry growth increasing benefits restructuring guidance",much starker choices-and graver consequences-in" building materials industry development guidance,China building materials association released the building materials industry to promote structural reform implementation plan",supply side in terms of changing the way of building materials industry development in our country,the industry structure adjustment and transformation and upgrading,to ensure the healthy sustainable development of building materials industry has made a certain requirement,clear guiding ideology of the development of the building materials industry is to drive innovation,transformation of the mode of development and promote the supply side structural reforms,as a development momentum.How to adjust the operation structure,improve the production efficiency,reduce the production cost,enhance the competitive advantage of enterprises,and increase the profit and living space of enterprises in the industry of building materials is a problem that enterprises in the building materials industry meet and need to solve in the process of transformation and development.This paper studies strategic cost management from the perspective of value chain,combines normative research with case study,and on the basis of relevant concept definition and literature review,writes according to the idea of "description of current situation--theoretical analysis--case analysis--suggestion".The research content mainly includes four parts:the first part clarifies the background and significance of the paper,and briefly analyzes and comments on the existing research literature.The second part explains the general situation of S company and the problems in cost management,and analyzes the reasons.The third part analyzes the positioning of S company's strategic cost management and proposes strategic cost management strategies suitable for S company from the perspective of internal and external value chains and cost drivers.The fourth part according to the main summary of the full text,and put forward the prospect of this paper.The conclusion shows that the implementation of strategic cost management by S company is conducive to the improvement of the competitiveness of S home furnishing co.,ltd.in henan province and is of great significance to its acquisition of competitive advantages.