Study On Mulberry Mode Strategic Cost Management

The rapid development of the information age has brought new development opportunities for the manufacturing industry,but also has brought more intense market competition pressure for the development of the industry.At present,China's beer industry competition is becoming increasingly fierce,with the improvement of national economy and the convergence of the quality of beer,beer packaging,customer service has attracted more and more attention,innovative marketing tools are also increasingly highlight its value.Therefore,the simple cost reduction of products has been unable to meet the needs of the development of the company.If the company wants to survive and achieve long-term development in the fierce competition environment,it is necessary to strengthen the enterprise cost management attention,have a scientific and effective method of cost management,look at the problem from a long-term perspective,and integrate strategic thinking into the cost management mode.The strategic cost management method is more suitable for the current competitive market environment and it is a good enterprise cost management methods.Strategic cost management is to identify cost drivers from the source of cost with strategic vision,manage cost of value chain.It is helpful to improve the efficiency of production and operation of enterprises,manage the normal operation of the system,and enhance the competitiveness of enterprises.Therefore,it is of great significance to improve the strategic cost management.This paper mainly uses the literature analysis method and case analysis method,based on the theory of strategic cost management,combined with the basic situation of the Limited by Share Ltd of K beer,finds the existing problems in the process of the implementation of strategic cost management,and analysis strategic positioning,value chain and cost driver based on Mulberry mode strategic cost management theory,finally put forward the improvement proposal for K beer Limited by Share Ltd.This paper consists of six parts.The first part is the introduction,which introduces the research background,research significance,literature review of strategic cost management at home and abroad,research content,research methods,research methods and innovation points.The second part describes the theory of strategic cost management,including the connotation of strategic cost management,the characteristics of strategic cost management,Mulberry mode strategic cost management method..The third part is the analysis of the general situation,the current situation and problems of strategic cost management of K beer Limited by Share Ltd.The fourth part is mainly to analyze strategic cost management of K Limited by Share Ltd based on Mulberry mode,mainly carries on the analysis from three aspects,including the analysis of value chain analysis and cost driver analysis,strategic positioning.The fifth part is to puts forward the improvement measures for the K Limited by Share Ltd implementing strategic cost management,including the establishment of strategic cost management team,strengthening the company positioning,improving the company's value chain,optimizing the cost drivers and establishing the evaluation system of strategic cost management,improve the work efficiency of strategic cost management from many aspects,improve the comprehensive competitiveness of the company.The last part is the summary and prospect,and points out the deficiency of this paper.This paper has some innovations in the following aspects: first,the angle of innovation.This paper has conducted a case study in the research of strategic cost management theory,respectively from the three aspects of cost driver,strategic positioning and value chain of K Limited by Share Ltd strategic cost management practice analysis.Two is the application of innovation.This paper takes K Limited by Share Ltd as the research object,the object itself has special features,and little research on beer company strategic cost management of the former;strategic positioning analysis of K Limited by Share Ltd,based on the SWOT analysis framework proposed by Andrews,systematic and comprehensive analysis of the company's own strengths and weaknesses and the the opportunity and the threat of external environment,and then the company can get the precise positioning in the industry;the value chain analysis of K Limited by Share Ltd,Mainly from the company's internal and external value chain,analysis of the company's position in the entire value chain and the value chain optimization and adjustment,integration of enterprise resources,so that enterprises have a competitive advantage.