Research On Strategic Cost Management Of S Construction Enterprises Under Low Carbon Background

The problem of environmental pollution in our country is becoming more and more serious,and the construction industry,as one of the important pollution sources,has also been concerned.Under the guidance of the sustainable development concept and the two-carbon policy,enterprises began to pay attention to how to "reduce costs" while maintaining low emissions in order to enhance competitiveness and achieve sustainable development.S Construction Enterprise is a construction enterprise in Guangdong Province with thousands of employees,more than 20 professional qualifications and a wide range of main business,and has built many benchmark projects over the years.However,under the implementation of low-carbon policy,it is also faced with problems such as high cost and insufficient competitiveness.Therefore,it is urgent to solve the existing problems of enterprises from the perspective of strategic cost management and improve the competitiveness of enterprises.Based on the current operating situation of S construction enterprise,combined with the research of domestic and foreign scholars on strategic cost management,this paper analyzes the problems and causes of strategic cost management of S construction enterprise in the context of low carbon through questionnaire survey and data provided by the enterprise,so as to propose countermeasures for improvement.In this paper,strategic positioning analysis,value chain system analysis and cost drivers in the strategic cost management model are adopted for analysis.According to the analysis results,the problems of poor cost management,risks in quality management and low environmental awareness of employees are classified and summarized.From three angles,it puts forward countermeasures such as strengthening financial management,improving independent innovation ability,and establishing low-carbon concept of employees.In the aspect of strategic cost management,this paper puts forward some countermeasures to optimize the enterprise strategic cost management system and ensure the sustainable development of the enterprise.In the value chain,it is proposed to strengthen the implementation of strategic cost management to ensure the effective implementation of quality management.In terms of cost drivers,it is proposed to improve the transformation of production,university and research and establish a low-carbon concept to ensure the sustainable development of enterprises.Therefore,it is concluded that the cost management of low-carbon strategy needs the comprehensive cooperation of enterprises.Carry out comprehensive cost management of low-carbon strategy,identify problems and put forward suggestions for improvement,and strengthen weak points.Enterprise strategic cost management should take advantage as the core,not only reduce the cost,and gain advantage through cost management is an effective way to enhance market competitiveness.The improvement strategy proposed in this paper can help S enterprise optimize strategic cost management,enhance its competitiveness,and achieve sustainable development.At the same time,it may also provide certain references for other construction enterprises to solve similar problems.