Study On The Strategic Cost Management Of SQ Food Company

At present,with the development of the society,the progress,the growing diversification of consumer demand and consumption upgrade,at the same time promote the increasingly fierce competition between enterprises,enterprise's external environment has been updated,and transformation.It is obvious that in the past,the management and management way of reducing cost simply cannot meet the demands of enterprise development.Therefore,in the increasingly competitive environment,enterprise want to satisfy and adapt to the new situation,the economic environment and market demand under the new normal,must be the original adhering to the traditional cost management concept to the concept of strategic cost management transformation,to stay in the middle of the competition strategy innovation,to maintain its own core competitiveness for a long time.As a result,the importance of the concept of strategic cost management is able to stand out,as a kind of advanced management system,it is a blend of many fields such as management,management,economy,such as: strategic positioning,value chain,cost drivers,etc.Under the perspective of strategic cost management,the enterprise to long-term interests as the goal,combined with the operation of internal and external markets,all aspects of the situation,with the competitive market price as a guide,keep accurate control of the various indicators,to become a good way to make the falling cost of.In contrast,the frozen food industry in our country,under the baptism of times for an opportunity of rapid development,at present the industry increase in the number of enterprises,the industry standard is more strict,the upgrading of consumption,the frozen food industry competition intensified.It is in this context,quick-frozen food processing enterprises in China-SQ food companies because of the strategic cost management system is not mature,face high costs led to lower profits in recent years several brands and domestic market competition,and other problems.Therefore,this article USES the theory research and the analysis method of combining specific cases,the light of the specific conditions of the SQ food company,analyzing how it should be on the premise of quality assurance for cost efficient management,access to long-term development of competitive advantage.In turn,I hope to bring some reference to the development of other enterprises in the industry.First of all,the research background and significance of strategic cost management are expounded,the theory is classified,and the research status is sorted out according to classification.Secondly,carding and introduces the relevant theories of strategic cost management,the strategic cost management connotation,characteristics,main model and analysis tool(strategic positioning,value chain,cost drivers)was carried out in detail;Again,the selected case SQ food company as the research object,on SQ food companies,the present situation of strategic cost management were summarized,and through the strategic positioning,value chain,cost drivers,three sides facing the enterprise current situation analysis,put forward the current in the SQ food problems existing in the company's strategic cost management;Finally,some Suggestions are put forward for the better implementation of strategic cost management of SQ food company in the future,so as to help enterprises gain competitiveness and increase profits.