Research On Strategic Cost Management Of Waste Electrical And Electronic Equipment

WEEE（Wasted Electrical and Electronic Equipment）not only wastes the resources, butalso cause serious pollution, and it is a great actual and potential cost burden to enterprises.Today, the contradiction between supply and demand of nonferrous metal become serious,strengthening WEEE cost management not only improve the utilization rate of resources toreduce energy consumption, to create social and environmental benefits, but also can bringhuge economic benefits and good reputation to the enterprise.Firstly, based on the extensive research on domestic and foreign WEEE costmanagement theory, analyzed different management behavior which had influence on thecost composition of WEEE, defined cost management goal, method and principle, andintroduce the principle of strategic cost management of WEEE in detail, used value chainanalysis and strategic cost driver analysis, established strategic cost management steps ofWEEE; Secondly, through analysis of cost management present situation and causes, thispaper has pointed out solving the problem of cost management of WEEE from a strategicheight; again, combined activity costing methods to build an intrinsic logical relationstrategic cost management system of WEEE including cost analysis, cost budget,activity-based cost accounting, cost control, performance evaluation, cost improvement loop,cost safeguard measures; finally, carried out strategic cost management framework throughthe case study for G company. In terms of theory, this paper has build intrinsic logicstrategic cost management frameworks based on activity-based costing, not only can workout cost of WEEE exactly, and improve the enterprise management; in practice, the purposeof this paper is to help all enterprises which are related to WEEE management to form thecorrect understanding of the cost and cost management of WEEE, and has given out themethod to carry strategic cost management of WEEE based on the SAP system.