Circular Economy Under The Perspective Of Enterprise Cost Management Research

It is a management that it affects implementations linked product business by various factors of the product cost, to achieve cost reduced, and economic efficiency increasing. In the trend of the low carbon economy and circular economy, our cement enterprise has succeeded in industrial waste reclamation and waste heat utilization. In the perspective of the cyclic economy, cement manufacturing enterprise can’t be limited to traditional cost management in business operations, rather than manage costs positively from the control of strategic and value chain, in order to adapt to the objective laws of circular economy. This article based on the predecessors’studies, collects some materials on the cost management, and analyzes emphatically the cost management of the cement production enterprise from the last circular economy chain, with the conclusion of YiLijidong Cement Limited Corporation. In the foundation of respecting the historical materials and related fields and theories, the current cost management mode is discussed.This paper outlines the research present situation of the cost management of the traditional cement production enterprise, and the related concepts of enterprise cost management, puts forward the example in YiLijidong Cement Limited Corporation, discusses and analyzes the transmutation of the cost management between the circular economy and traditional cement production, defines the industry chain and value chain of cement production enterprise in the circular economy, analyzes the obvious differences and challenges from the perspective of cost management in the human cost and production costs, and puts forward the new model in the cost management of YiLijidong Cement Limited Corporation.This article based on the predecessors’ studies, collects some materials on the cost management, and analyze emphatically from the last circular economy chain, the cost management of the cement production enterprise, with the conclusion of YiLijidong cement Limited Corporation. In the foundation of respecting the historical materials, I have tried actively to related fields and theories, and the current cost management mode is discussed.