Research On Optimization Of Cost Management Based On Value Chain Strateg

In the complex and changeable market economy environment with fierce competition,it has recently been proposed that enterprises need to establish a dual carbon target,the survival and development pressure of enterprises is increasing,strengthening the competitiveness of enterprises and improving the level of cost management is the top priority.Traditional cost management has the characteristics of "production-oriented",control scope only in the enterprise,post-management,etc.,which can not adapt to the requirements of sustainable development of enterprises,and need to be in a wider perspective and long-term development strategy level of cost management,in order to obtain long-term competitive advantages.The strategic cost management based on value chain is an important way to improve enterprise competitiveness and cost management level.This paper selects a coal chemical enterprise to study the implementation of its strategic cost management from the perspective of value chain.Firstly,this paper describes the current situation of cost management of YG company,and defines the strategic positioning of YG company in transforming new energy and developing green chemical products through SWOT analysis;Secondly,combined with its strategic positioning and based on the perspective of value chain,this paper analyzes the problems existing in YG company's internal value chain,such as the lack of R ? D cost management mechanism,the lack of strategic cost awareness of purchasing personnel and the low utilization rate of assets;Problems in the external value chain,such as insufficient alliance with competitors in the same industry and no long-term cooperation agreement with upstream suppliers.On this basis,aiming at the existing problems,this paper puts forward the Optimization Countermeasures of internal value chain strategic cost management,such as establishing R ? D cost management mechanism in the R ? D link,strengthening the awareness of strategic cost management in the procurement link,improving the asset utilization in the production link,and gradually improving the market development of green chemical products in the marketing link;In terms of external value chain,it puts forward the Optimization Countermeasures of external value chain strategic cost management,such as horizontal value chain,strengthening the joint procurement and marketing of competitors in the same industry,and vertical value chain,promoting the signing of long-term strategic cooperation agreements with upstream.Finally,in order to ensure the realization of these optimization countermeasures,this paper puts forward two guarantee mechanisms: the establishment of strategic cost management organization and the establishment of strategic cost management system.Through the case study of this paper,it is proved that strategic cost management based on value chain is an important and advanced cost management theory,which can help enterprises establish long-term development strategy and improve the cost management level,and form the unique core competitiveness of enterprises.It is hoped that the research results of this paper can provide reference for relevant enterprises' strategic cost management.