| In the contemporary which natural resources is draining increasingly and the environment is deteriorating, the cost problem remains the core issue which is to the development of enterprise. Traditional cost management is no longer suitable for the development of modern enterprise. In the complex and ever-changing business environment, where are so many stronger competitors, companies to compete for market share, gain competitive advantage, are trying to find effective ways to reduce costs. At the same time, the State will start "Twelve-Five" a new energy saving and emission reduction arrangement. As a high energy consumption, high pollution of the capital and technology intensive industries, iron and steel industry is facing high raw materials, energy-saving emission reduction of pressure. How to success in national policy framework is particularly important to steel enterprises. Facing enterprise’s development difficult position, the energy conservation reduces the platoon to become the outlet which the enterprise develops, the strategic cost management application also gradually receives national and enterprise’s attention.In the global low carbon economic, this paper take CDM (which comes from The Kyoto Protocol) in enterprise strategy cost management application as research content, take related theory which are accounting and management as knowledge background. This paper through the case of application of CDM in iron and steel enterprise, with the method of theoretical analysis and case study to research iron and steel enterprise of strategy cost management, to evaluate the of application of CDM in strategy cost management, which provides new of way and thought for other type Enterprise in strategy cost management.Research mentality of this article likes as follows. First, summarized of strategic cost management research at home and abroad, make this article an innovative idea. Second, Overview of strategy cost management theory, CDM, and describes the link between strategic cost management and the CDM, theory for the below in mind. Third, describes the features of the iron and steel enterprise cost management, value chain analysis, strategic positioning, cost drivers in the iron and steel enterprise cost management applications, and describes the types of CDM application in iron and steel enterprises, in the iron and steel enterprise strategic cost management for CDM implementation feasibility for a substantive stage. Fourth, a iron and steel enterprises, for example, through analysis of performance of CDM projects on a steel demonstration CDM in the practical application of strategic cost management in enterprise value. Fifth, Proposed CDM application in the enterprise strategic cost management of risk and provide effective solutions, more comprehensive and objective study of CDM application in iron and steel enterprise strategic cost management. Finally, concluded that in the increasingly fierce competition in the modern environment, the traditional cost management has been unable to meet the needs of enterprise development, enterprises must take a long-term, strategic perspective to grasp cost management. In the low carbon economy for the development of economic environment, enabling policies at home and abroad (such as CDM) the introduction of capital and technology, optimize the structure of enterprises, reduce costs, enhance the competitive advantage of enterprises, will be the inevitable way of enterprise development.Through this research, the author want to be able to from a new perspective for the development of enterprise strategic cost management with new paths, for the practical application of enterprise strategic cost management to make modest contributions. |
