| In recent years,with the development of automation and artificial intelligence,the optimization and upgrading of the industrial structure,raw material and labor costs are rising.The original geographical advantages of enterprises disappear,and it is increasingly difficult for enterprises to make profits.Company H is a national high-tech integrated circuit design company.Its inherent cost management cannot meet the development needs of the enterprise.Especially in the case of fierce market competition,high cost and lean production management,the problem of cost management becomes more prominent.Therefore,how to construct a scientific and reasonable strategic cost management plan according to the existing cost management situation of Company H is particularly important to improve the core competitiveness and seek long-term development space.The paper introduces the development status and competition situation of Company H industry,and points out the necessity of Company H strategic cost management application research by sorting out domestic and foreign research literature on strategic cost management and application.On the basis of systematically expounding the core concepts related to strategic cost management,modern cost management theories and analytical methods of strategic cost management,the thesis analyzes the general situation of Company H,the current situation and problems of Company H cost management and the application of strategic cost management.Based on the goals and principles of Company H strategic cost management,through SWOT analysis,pointed out the choice of strategic positioning,carried out the analysis and optimization of Company H value chain and cost drivers.From the perspective of PDCA cycle continuous improvement,discussed Company H strategic cost management,combined with Company H future development plan,analyzes the effect of strategic cost management.Then,it puts forward the safeguard measures to optimize the strategic cost management from three aspects: cultivating the company’s innovative culture,standardizing the company’s information platform and building a scientific performance evaluation system.Finally,the conclusion and prospect of this research are given.The research of this paper provides a certain reference and reference for the promotion and application of strategic cost management in chip manufacturing enterprises. |
