Research On Strategic Cost Management Performance Evaluation Of Electrolytic Aluminum Enterprises Under The Background Of Supply-Side Reform

In recent years,electrolytic aluminum enterprises are faced with the problems of disordered expansion of production capacity,high cost and high energy consumption.In order to effectively solve these problems,the country puts forward the "supply-side structural reform",requiring electrolytic aluminum enterprises to eliminate outdated production capacity,reduce energy consumption and reduce costs.Its orderly promotion has played a positive role in the strategic cost management of electrolytic aluminum enterprises.However,there are still a series of problems in the performance evaluation system of strategic cost management in electrolytic aluminum enterprises,so it is urgent to evaluate the performance of strategic cost management in electrolytic aluminum enterprises.Therefore,combined with the background of supply-side reform,this paper constructs the strategic cost management performance evaluation system of electrolytic aluminum enterprises.First of all,this paper reviews domestic and foreign literature on strategic cost management and performance evaluation,and expounds the concepts of supply-side reform,strategic cost management,strategic cost management performance evaluation and related theories such as strategic cost management and balanced scorecard,which provides a theoretical basis for the follow-up research of this paper.Secondly,this paper analyzes the current situation of strategic cost management of electrolytic aluminum enterprises,expounds the influence of supply-side reform on strategic cost management of electrolytic aluminum enterprises,the characteristics of strategic cost management of electrolytic aluminum enterprises under the background of supply-side reform,and uses three tools of strategic positioning,value chain and cost driver analysis for specific analysis.This paper summarizes the advantages and disadvantages,opportunities and threats that electrolytic aluminum enterprises may face,all links of the value chain,structural cost drivers and execution cost drivers,analyzes the current status of the performance evaluation of the strategic cost management of electrolytic aluminum enterprises,and points out that the performance evaluation of the strategic cost management of electrolytic aluminum enterprises does not consider the background of the reform of the supply side and other problems.It lays a foundation for the following construction of the strategic cost management performance evaluation system of electrolytic aluminum enterprises under the background of supply-side reform.Then,based on the four dimensions of balanced scorecard,the strategic cost management performance evaluation system is constructed by integrating the influence factors of supply-side reform on the strategic cost management of electrolytic aluminum enterprises.Finally,the constructed performance evaluation system of strategic cost management is applied to Company Y.First,the analytic hierarchy process is used for index weighting,and then the fuzzy comprehensive evaluation method is used to measure the performance level of strategic cost management of Company Y.Based on the evaluation results,specific analysis is made and relevant suggestions are given.By combining the relevant factors of supply-side reform,this paper enriched the performance evaluation system of strategic cost management of electrolytic aluminum enterprises,provided a reference for the performance evaluation of strategic cost management of electrolytic aluminum enterprises under the background of supply-side reform,and helped electrolytic aluminum enterprises to identify their own deficiencies in strategic cost management and timely adjust their development strategies.