Research On Corporate Strategic Cost Management From A Low-carbon Perspective

At present,China is facing a serious situation of environmental pollution,especially high carbon emissions,which lead to serious deterioration of the natural ecological environment,which requires some enterprises with large carbon emissions to enhance the awareness of low-carbon environmental protection and change the existing development strategy.At present,although the low-carbon economy can promote the green development of the economy to a certain extent,and the quality of economic development has changed significantly,but with the continuous development of the low-carbon economy mode,the cost problem brought by the low-carbon economy has become a key consideration for Chinese enterprises.Enterprises need to optimize their business activities and adopt cost management measures to reduce the high cost problems caused by the development of low-carbon economy,so as to ensure that the economic and environmental benefits of enterprises are improved.However,based on the background of low-carbon economy,whether strategic cost management can help enterprises to reduce costs and improve their competitive advantage is still unclear.Therefore,this paper takes the strategic cost management under the low-carbon background as the core,and uses the case study method to explore this problem.This paper uses three analysis methods of strategic cost management to analyze the problems and causes of strategic cost management from the five stages of product design,purchase,production,sales and waste disposal.By comparing the cost management process before and after the implementation of low-carbon strategy,it is found that low-carbon is the development strategy and strategic cost management is the means to help enterprises achieve low-carbon.From the perspective of the long-term development of the enterprise,the low-carbon strategy not only conforms to the trend of "low-carbon economy",but also highlights the core competitiveness of the enterprise while fulfilling its social responsibility.The extra profits obtained due to the low-carbon characteristics of the products are the embodiment of the core competitiveness of the enterprise.