Research On Optimization Of Strategic Cost Management Of JX Freight Company

With the continuous development of the transportation pattern,China has initially formed a relatively complete transportation system.At the same time,the competition of transportation enterprises in the market economy has not only existed in single factor competition,but also turned to multi-factor comprehensive competition.This has greatly tested the improvement of the comprehensive competitiveness of China's transportation enterprises.This article takes JX freight company as a case enterprise,explores the strategic cost management problem of the enterprise,optimizes the strategic cost management system,and tries to make JX company develop in a connotative manner and improve the management level and cost management level of JX company.This paper uses the literature analysis method,the field investigation method and the case analysis method to take the optimization of JX's strategic cost management system as the research content.Under the effect of comprehensive cost management and strategic cost management,combined with the current situation of JX's strategic cost management,JX Company conducted a comprehensive analysis,starting from the deviation of strategic cost budget,the deviation of strategic cost accounting,the lack of strategic cost control behavior,the lack of accuracy of strategic cost evaluation,etc.,and the development of a set of strategies based on internal value chain and external value chain.Cost management mechanism,and try to optimize from the strategic cost budget module,accounting module,control module and evaluation module,build JX strategic cost management system,and improve the core competitiveness of JX company.By optimizing as above,the JX cost budgeting scheme system can be clarified,which can fully reduce the strategic cost budget of the enterprise,improve the correlation between budget subjects and projects,avoid overlapping of various cost budgeting accounts,and optimize the strategic cost management mechanism of enterprises.To a certain role.In this research,this paper will continue to explore the integration and optimization methods of internal and external value chains,improve the rationality of cost project division,and further improve the level of strategic cost management schemes with JX and the road freight industry,and manage costs for other freight companies.Provide a certain experience to learn and promote the road freight industry to take the connotative development route.