Cost Control Of TR Dairy Industry Based On Strategic Cost Driver Analysis

From the strategic point of view,cost largely affects the competitiveness of enterprises.In order to obtain competitive advantage,the dairy industry must have cost advantage first,in order to be in an invincible position in the fierce competition.Among many cost drivers,strategic cost drivers are the most influential.The more detailed analysis of strategic cost drivers,the more we can understand the real cost situation of enterprises.Among them,structural cost drivers are closely related to resource use effect,and executive cost drivers are closely related to executive power.By analyzing the strategic cost drivers,TR Dairy can gradually form a strategic cost advantage and finally gain a competitive advantage in the dairy industry.Strategic cost management of the organic combination of strategic management and cost management,offers a new way for enterprises to strengthen cost management,and strategic cost drivers as the basic elements of strategic cost management,the use of strategic cost driver analysis tool to evaluate the driving factors that affect cost management,find the focus of cost management and improved to become the main content of strategic cost management.From a strategic perspective,the TR dairy cope with its strategic cost drivers for analysis,analysis of relevant information,and cooperate with reasonable cost control system,set up cost strategy plan,on the premise of guarantee quality and reduce the overall cost,improve the economic benefit,and the sufficient capital investment to improve the quality of dairy products research and development ability,management,etc.,Enhance the overall competitiveness of TR dairy industry.More targeted to help enterprises to reduce costs,make enterprise get promoted in terms of the effect of cost control,based on the TR cost control scheme of the dairy industry as the research target,on the TR dairy companies,cost structure,as well as the internal and external environment are analyzed in depth,thus found the TR dairy industry the existing problems in cost control,The following problems are mainly found,such as the cost control system is relatively single,the control of each link is relatively blind,the cost control scheme is lack of standardization,etc.In the process of analyzing the problems,this paper combined the production characteristics of dairy enterprises and the general theory of strategic cost drivers.This paper constructs the index system of strategic cost drivers from two dimensions including structural cost drivers and executive cost drivers,and then introduces analytic hierarchy process to make quantitative evaluation and determine the key strategic cost drivers.In clarifying the TR dairy necessity on the basis of the implementation of strategic cost management,discusses the cost control optimization strategy based on key strategic cost drivers,reconstructed the cost control system,from the assessment of human resources,information technology and motivation strategy put forward the TR dairy the safeguard measures of the implementation of strategic cost control,in order to offer direct to TR dairy strengthen strategic cost control reference,At the same time,it also provides reference for the same type of enterprises to implement strategic cost.