Research On The Strategic Cost Management Of Hydrogen Energy Enterprises

In the environment of sustainable development,hydrogen energy,as one of the six future industries in the 14 th Five-Year Plan,is known as one of the most potential clean energy in the world.The development of hydrogen fuel cell vehicles has important strategic significance for improving energy structure,promoting low-carbon transformation in the field of transportation,and enhancing the international competitiveness and scientific and technological innovation of key industries.With the strong support of the national industrial policy,more and more enterprises begin to deploy hydrogen energy related industrial chain technology,product research and development,but also gave birth to a number of innovative enterprises focused on hydrogen power.How to win a place in the fierce market competition,explore the internal driving force of value-added,and continuously maintain the core competitiveness of enterprises,we must examine the enterprise cost management from a strategic perspective.It selects a high-tech enterprise which focuses on the research and development and industrialization of hydrogen fuel cell engine system.Based on the theory of strategic cost management,following the research framework of "strategic positioning analysis-value chain analysis-strategic cost driver analysis",analyzes the internal and external environment of the enterprise,and restores the strategic cost management path of YHT enterprise.by going deep into the business link and value chain link of the enterprise,this paper completely analyzes the formation process of enterprise strategic cost and explores the cost driver to identify the enterprise value-added activity and non-value-added activity.Provide diagnostic basis and decision support for strategy implementation and future strategy adjustment.At the same time,by applying strategic management cost theory to new energy enterprises,summarize the highlights of strategic cost management and analyze its problems and deficiencies,and further put forward effective measures for YHT enterprises to achieve strategic cost management.Through the situational case study of strategic cost management in new energy enterprises,strategic cost management is applied to emerging industries,which further expands the application fields of management accounting theories and tools,which is conducive to promoting the construction of management accounting system,and provides experience and practical basis for enterprises to seek cost reduction and efficiency,optimize business processes and technological innovation,enhance core competitiveness and achieve sustainable competitive advantage.