Z Enterprise Strategic Cost Management Application Research

At present,China's economy has shifted from the high speed growth stage to the high quality development stage,and faces many challenges such as transforming the development mode,adjusting the industrial structure and transforming the growth motive.China's steel industry has a severe overcapacity situation,and the overall economy of the industry has just warmed up and is in the critical period of transformation and upgrading.The high cost becomes an important factor restricting the sustainable development of iron and steel enterprises,but the traditional cost management methods can not always keep up with the change of the external economic environment,therefore,the strategic cost management gradually come into the horizon of the enterprise managers.The meaning of iron and steel enterprises using strategic cost management method is that it can stand in the strategic height to look at enterprise cost,reducing the cost of each link of enterprise from a long-term and global perspective,improving the level of China's iron and steel enterprise cost management,to seek the steady development of the enterprise.This thesis is divided into five parts.The first part is the introduction,which introduces the research background and significance of the paper,the present situation of domestic and foreign research,the contents and methods of the research,and the innovation point of the thesis.The second part is the theoretical basis of the research,and the basic theories,characteristics,modes and analytical methods of strategic cost management are expounded respectively.The third part analyzes the current situation of Z enterprise and its strategic cost management,and analyzes the strategic value chain,strategic positioning and strategic cost motivation of Z enterprise strategic cost management.The fourth part analyzes the Z problems existing in the enterprise strategic cost management,including raw material procurement costs and high dependency,lack of in-depth analysis of the competitors operating conditions,lack of enterprise strategic cost culture and the enterprise market marketing ability is insufficient,etc.The fifth part for Z problems existing in the enterprise strategic cost management,put forward the suitable for Z enterprise strategic cost management optimization measures,including materials to optimize enterprise value chain,paying attention to and the transverse comparison of competitors,to strengthen the construction of enterprise culture ofstrategic cost and optimize the enterprise marketing strategy,etc.The research in this paper will help Z enterprises improve the effectiveness of strategic cost management implementation,gain the core competitive advantage,reduce the cost of enterprises and improve the Z enterprise profit margins.At the same time,it also helps to solve the application of strategic cost management in China's iron and steel enterprises and has certain guiding significance for the implementation of strategic cost management of steel enterprises.