Research On Strategic Cost Management And Effect Of CATL From The Perspective Of Value Chain

Economic development and government support encourage the progress of the renewable energy industry,especially through the implementation of the "13th Five-Year Plan",the progress of my country’s renewable energy industry has reached a new level.As an important supporting facility in new energy vehicles,power batteries,as an emerging field,have opened up a new road in the market.but,the evolvement of the power battery industry is not development going well.For some traditional manufacturing industries,power batteries involve more upstream and downstream products,and the technical requirements and production process are more stringent.Therefore,for power battery companies Development is not determined by a single element,it is also about effective value chain integration throughout the value chain.In addition to the factors that determine the development of power enterprises,policy promotion and market demand,the cost comparison between power battery manufacturers is also a core factor,so cost control is also particularly important in the industry.Based on this,this article selects the CATL era as the research object after reading the literature and collecting data,because CATL,leading enterprise in emerging industries of power battery industry,has a certain representativeness.Mainly from the perspective of value chain theory and related theories of strategic cost management,using the analysis method of strategic cost management based on value chain to analyze the company’s control of its strategic cost.Firstly,the development history of CATL and the main business structure of the company are briefly introduced.From the cost composition of CATL,the current situation of strategic cost management in CATL is analyzed,and the internal and external risks faced by the company are analyzed.Secondly,by sorting out the upstream and downstream integration mode of the value chain of CATL,from the perspectives of the internal value chain and external value chain of the enterprise,the strategies and effects adopted by CATL in strategic cost management are studied,and it is concluded that CATL is implementing The positive effect brought by the strategic cost management of the value chain,and some deficiencies in the strategic cost management of the enterprise are obtained in the analysis.Finally,this thesis is summarized and based on the previous analysis,suggestions for improving the effect of cost control in CATL are put forward from the perspective of the value chain.At present,there are few domestic and foreign scholars on the research on cost control from the perspective of value chain in the power battery industry.Therefore,this thesis selects the Ningde era as the research object,and analyzes its strategic cost management from the perspective of value chain,which is conducive to the ability of enterprises to Effectively control the cost of enterprises more comprehensively,and provide some reference for cost management issues in new energy enterprises and related power battery industries.