Research On Strategic Cost Management Based On Value Chain Analysis

Strategic cost management attaches great importance to the long-term development of enterprises,and integrates strategic thinking into the traditional cost management model,which makes economic management activities more forward-looking and comprehensive.Under the concept of strategic cost management,we not only need to pay attention to cost minimization,but also need to pay attention to cost structure,motivation,environmental change and strategic planning,as well as cost control and impact on performance.Under the background of the new normal economy,China,as the largest automobile consumer market in the world,the continuous growth of sales volume eventually leads to the saturation of the market.With the competition from the incremental competition in the past to the stock competition focusing on the development of brand and core strength at present becoming more and more intense,the research and application of strategic cost management can bring more healthy and sustainable development power to automobile enterprises.The article chose Changan Auto as the research object because Changan Auto,as one of the most representative domestic automobile brands,has experienced pain relief after the peak sales period.In 2019,it experienced its first loss since its listing in 23 years.After discovering the lack of competitiveness of its own products,it got rid of the single low-cost strategy,stripped off loss-making assets,and explored the "Changan Model" with unique development characteristics.The analysis of strategic cost management on it can give Changan Automobile itself and other domestic Provide intellectual support for the development of automobile enterprises.This paper selects the representative state-owned automobile enterprise,Changan Auto as the research object,adopting the method of case study,which firstly describes the background and significance of the research,research content,methods and literature review.Secondly,it mainly expounds the relevant concepts and theoretical basis,and then study the implementation status of Changan Auto by using three analysis tools such as strategic positioning,strategic cost drivers and value chain.At the same time,which is aimed at finding out the existing problems in the strategic cost management,finding out the place that can be optimized,and putting forward suggestions for improvement in order to provide intellectual support for the development of Changan Auto and other domestic automobile enterprises.