| The rapid development of the information age has brought new opportunities for the development of the manufacturing industry and more intense market competition pressure for the development of the industry.At present,the competition in China’s environmental protection industry is increasingly fierce.With the continuous improvement of national economy and the convergence of environmental protection products and service quality,after-sales service is getting more and more attention,and innovative marketing means are increasingly highlighting their value.Therefore,simply reducing product costs cannot meet the company’s development needs.Companies want to survive in the fierce competition environment and achieve long-term development,must strengthen to the attention of the enterprise cost management,requires a set of scientific and effective cost management method,need to see a problem with a long-term vision,strategic thinking into the cost management mode,and strategic cost management method is suitable for the current fierce competition in the market environment of enterprise cost management method.This article mainly USES literature analysis and case analysis,based on the strategic cost management theory,combining with DE environmental company to study the basic situation of environmental protection,find out the present stage in the implementation of strategic cost management problems that exist in the process,and then based on cinque mode strategic cost management theory strategic positioning,value chain,cost driver analysis.The study consists of six parts.The first part is the introduction,which introduces the research background,research significance,domestic and foreign literature review on strategic cost management,research content,research method,research path and innovation points of this paper.The second part expounds the related theories of strategic cost management,including the connotation of strategic cost management and the characteristics of strategic cost management.The third part mainly analyzes the overview of DE environmental company,the current situation of strategic cost management and existing problems.The fourth part mainly analyzes the strategic cost management of DE environmental company from three aspects: strategic positioning analysis,value chain analysis and cost driver analysis.Fifth part for DE environmental company,the implementation of strategic cost management improvement measures are put forward,including setting up strategic cost management team,to strengthen the company positioning,and improve the company’s value chain and the establishment of evaluation system of strategic cost management,strategic cost management from several aspects to perfect the company work efficiency,improve the comprehensive competition strength.Finally,the conclusion and prospect are pointed out.The main innovation point of this paper is applied innovation.This paper studies the theory of strategic cost management and the application of examples.Taking DE environmental company as the research object,the object itself has special characteristics,and previous studies on DE environmental company’s strategic cost management are relatively few.Firstly,this paper USES the research results of domestic and foreign companies’ strategic cost management for reference,and conducts normative analysis of the company’s strategic cost management.Secondly,based on the current situation of DE environmental company’s implementation of strategic cost management,practical analysis is made on strategic cost management from three aspects: cost driver,strategic positioning and value chain. |