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Research On The Optimization Of Strategic Cost Management Mode Of Liuzhou Iron & Steel Co.,Ltd.in The Context Of "Dual Carbon Goals"

Posted on:2024-07-12Degree:MasterType:Thesis
Country:ChinaCandidate:H ShengFull Text:PDF
GTID:2531307118954399Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid growth of China’s economy in recent years,the expansion of many manufacturing enterprises has been accompanied by the waste of resources and environmental damage.With the increasing emphasis on environmental protection in China,energy saving and emission reduction has become a problem that must be solved in the process of enterprise development.As a major strategic policy for environmental protection in China,the "dual carbon goals" is bound to affect the development of high carbon emission enterprises.As a key carbon emission industry,the iron and steel industry is facing increasing pressure on environmental protection,and enterprises need to ensure their own economic benefits while taking into account environmental protection,so they need to accelerate the green transformation of their development mode and change the existing cost management model,combining the green and low-carbon development concepts in line with the "dual carbon goals" with strategic cost management to help enterprises achieve sustainable development.This paper compares the research results of low carbon economy,green development,sustainable development concepts and strategic cost management ideas and models related to the "dual carbon goals",and provides theoretical support for the study;uses literature research method,case study method and comparative analysis method to compare the strategic cost management mode of Liuzhou Iron & Steel Co.,Ltd before and after the "dual carbon goals",analyzes the impact of the policy on the strategic cost management model of the enterprise,and constructs a new strategic cost management model of Liuzhou Iron &Steel Co.,Ltd.under the background of "dual carbon goals".Through the analysis of the current situation of strategic cost management and environmental performance of Liuzhou Iron & Steel Co.,Ltd.,it is found that the company has early green layout and always included environmental protection into thedevelopment strategy of the company,and after the "dual carbon goals" was proposed,the company increased the investment in research and development and vigorously promoted the improvement of production technology and the construction of energy-saving and emission reduction projects,and the work of carbon reduction and pollution reduction has been effective.However,there are still some problems in the strategic cost management under the background of "dual carbon goals" : the production technology of high value-added products and low-carbon smelting technology of the company has a large gap compared with the industry leaders;the analysis of cost drivers of some value chain links is not sufficient;the production of the company is limited by resources and industry concentration,etc.Therefore,in response to these problems,we propose safeguards for building a new model to promote the organic integration of strategic cost management and low-carbon development,and help enterprises achieve both economic benefits and ecological responsibility.This paper focuses on the fit between strategic cost management and the "dual carbon goals",and explores the new mode of strategic cost management suitable for enterprise development from the new perspective of "dual carbon goals" in the context of current policies.And this paper focuses on the examination of the whole process of value chain and non-financial information,applies strategic cost management to the whole process of enterprise product value-added,and incorporates strategic considerations into the scope of cost management to make up for the shortcomings of traditional cost management which ignores non-financial information,making strategic cost management more comprehensive and focusing on long-term development.
Keywords/Search Tags:Carbon peaking and carbon neutrality goals, Green development, Strategic cost management, Value chain
PDF Full Text Request
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