A Study On YD Company's Strategic Cost Management

At present,China's economy has changed from the stage of high-speed growth to the stage of high-quality development,facing many challenges,such as changing the mode of development,adjusting the industrial structure and changing the power of growth.China's coal industry overcapacity is serious,the industry as a whole economy has just recovered,is in the critical period of transformation and upgrading.The high cost has become an important factor restricting the sustainable development of iron and steel enterprises,but the traditional cost management method can not keep up with the changes of the external economic environment at all times.The significance of using strategic cost management method in coal enterprises is that it can stand at the height of strategy To examine the cost of enterprises,from a long-term,overall perspective to reduce the cost of each link of enterprises,improve the cost management level of coal enterprises in China.As the research object,the first part is the introduction,which introduces the research background and significance of the paper,the current research situation at home and abroad,the content and methods of the paper,and the innovation of the paper.The second part is the theoretical basis of the research,which respectively expounds the meaning,characteristics,models,analytical methods and similarities and differences between cost management and strategic cost management and traditional cost management.The third part analyzes the present situation of YD enterprise cost management and the existing problems of cost management,and puts forward the YD cost management inventory by analyzing the general situation of the enterprise,the organizational structure and the present situation of the enterprise cost management The problems include unreasonable organization setting,imperfect material management,improper inventory cost control,environmental cost pressure and lack of strategic cost management concept.The fourth part is to construct the YD enterprise strategic cost management system,including the basic idea and plan of constructing the system;the concrete implementation plan,which includes YD the construction goal and construction principle of the enterprise strategic cost management system,the YD enterprise strategic positioning analysis,the strategic value chain analysis and the strategic cost driver analysis and the strategy choice;the strategic cost management evaluation scheme design,including determining the performance evaluation Index,comprehensive evaluation score and evaluation result analysis.The fifth part is the safeguard measures of implementing the strategic cost management system,including strengthening the organization management mode,establishing the strategic cost management concept and constructing the strategic cost management information system.Through the research of this paper,YD enterprises will be implemented in strategic cost management,improve their competitive advantage,reduce the cost of enterprises,and improve the profit space of YD enterprises.