Research On Cost Control Of B Company From The Perspective Of Green Supply Chain

Due to the environmental pollution caused by fossil energy,the ecological system has been severely challenged.In order to survive the earth environment,"carbon peak" and "carbon neutrality"have become the focus of global attention.Therefore,countries have put forward higher requirements for green development,and green development plans have been issued one after another to restrict the development of highly polluting industries.As a rapidly developing country in the world,China is known as the "world factory".With the gradual improvement of the industrial chain and the rapid development of manufacturing and processing capacity,the energy consumption is even larger,which leads to the acceleration of carbon emissions.However,oil and gas resources are very scarce in China,so it is of great strategic significance for China to develop low-carbon economy and reconstruct energy system.In this context,the automobile industry,as a typical traditional industry with high pollution,should bear the brunt of restructuring the industrial structure,vigorously develop new energy vehicles,and then effectively cope with environmental pollution,and realize the adjustment,transformation and upgrading of the automobile industry structure.The current stage is the golden period for the rapid development of new energy vehicles.However,due to the low entry threshold of the new energy vehicle industry and the protration of the new domestic car manufacturing forces,the competition tends to be heated.At the same time-the gradual withdrawal of government subsidies,the tightening of automobile emission standards,the serious product homogeneity and high costs and other reasons,resulting in the overall automobile industry into the era of low profit.Therefore,effective cost control is crucial for the new energy vehicle industry.With the rapid pace of economic globalization today,the competition between enterprises has changed from the initial competition between enterprises to the competition between supply chains.According to the international situation and national policies,enterprises must implement green supply chain management,so as to enhance their competitiveness in the field outside the supply chain and establish themselves in the product market.Therefore,the new energy vehicle industry based on green supply chain cost control research is of great significance to alleviate the upward pressure of enterprise costs and save long-term costs.Throughout the existing research literature at home and abroad,scholars have conducted a comprehensive analysis and research on green supply chain and cost control,but the research on cost control from the perspective of green supply chain is not perfect,even few people study.In view of this,this paper chooses the new energy automobile company B,which adopts green supply chain management,as the case,thoroughly analyzes the current situation of cost control based on green supply chain,and gives relevant suggestions for the existing cost control problems of enterprises,hoping to provide reference for the cost control of the automobile industry.Based on the theory of green supply chain management and cost control,this paper discusses the development history,operating conditions and cost composition of B company.At the same time,it analyzes the driving factors of B company’s implementation of green supply chain from the analysis of the development status,policy orientation and enterprise strategy of the automobile industry,and specifically introduces the cost control status of B company based on green supply chain.By means of quantitative and qualitative analysis,combined with cost related data and the current situation of green supply chain cost control,the upper,middle and lower reaches of B company’s supply chain are deeply analyzed.Through the analysis of green procurement,green design and production,marketing and after-sales,logistics and recovery and other contents,the problems and causes of B company’s cost control based on green supply chain are obtained.The study found that the leadership of Company B did not pay enough attention to the internal management and system is not perfect,the procurement is scattered,and the procurement cost is high.Low utilization rate of R&D investment;Dealer quality is uneven,online marketing strategy is insufficient,low inventory turnover.By learning theoretical knowledge,investigating enterprises and referring to the experience of leading enterprises in the same industry,countermeasures are proposed for the existing problems of enterprises.This paper optimizes the design of its cost control system,focuses on the system principle and the overall concept,strengthens the attention of the leadership,strengthens the internal management of the enterprise green supply chain and improves the cost management system.It focuses on"controlling the upstream cost of the supply chain,squeezing the internal cost of the midstream enterprise,reducing the downstream cost of the supply chain,building the information system,optimizing the employee system and improving the concept of environmental protection".At the same time,it scientifically plans the resources of all links of the supply chain,and jointly builds the cost management system based on the green supply chain.So as to really improve its green supply chain cost management level and core competitive advantage.