Research On Optimization Of Strategic Cost Management Of P Flour Company

The development of flour industry is closely related to the national economy and people's livelihood,and has made great contributions to China's economy and even the whole society.However,in recent years,the development of the flour industry is not optimistic,which is mainly reflected in the increasing number of flour enterprises,overcapacity,low operating rate and low profits.In the face of fierce market competition,P company as a large state-owned enterprises in the flour,flour although have rich experience,relying on the advantages of group,but P flour company's current strategic cost management consciousness is relatively weak,in the aspect of cost management focus on enterprise internal financial information,emphasize to reduce costs while ignoring the influence of the external environment of enterprise,if not managed,is bound to hinder the development of the company in the future.Therefore,this paper analyzes and optimizes the strategic cost management of P flour company to enhance the competitive advantage of P flour company.Based on the analysis of domestic and foreign literatures,this paper studies and analyzes the current situation of P flour company's strategic cost management with the theory of strategic cost management.Firstly,the concept was sorted out to provide theoretical support for solving the strategic cost management problem of P flour company.Secondly,the basic conditions for P flour company introduces,SWOT method of P flour company strategic positioning analysis,value chain from P flour company cost drivers,and the two aspects is analyzed respectively,pointed out the problems existing in the company's strategic cost management,and puts forward the optimized scheme to solve the problem,specific content are strategic positioning,value chain optimization design,to strengthen the control of cost drivers;Finally,combining with the current situation of P flour company,the author puts forward the guarantee measures of strategic cost management,including organizational guarantee,system guarantee,ideological guarantee and talent guarantee.At the time of completion,this paper does not analyze P flour company unilaterally.Meanwhile,on the premise of considering the common characteristics of other flour companies,this paper analyzes in detail the existing problems in strategic management of P flour company and proposes corresponding solutions.Hope to be able to pass the research of this article,in order to bring certain reference value and practical significance to other flour enterprises in our country.