Study On Strategic Cost Control Of Integrated Wall Material Production Project Of FQ Company

With the reform of housing property right system and the improvement of people's quality of life in China,the people have more and more power to transform the household environment,and more and more demands for environmental protection and diversity,thus giving birth to the housing decoration industry with Chinese characteristics.As the scale of the residential decoration market is very large,the decoration industry is developing rapidly,and the interior decoration materials are also developing rapidly.As a result,interior decoration materials are changing faster and faster,but the market share and competition are more intense.With the rapid development of science and technology and the change of customer demand,the competition in the market of integrated wall interior decoration materials has become fiercer and fiercer,making it more difficult for enterprises to operate.How to deal with the competition,the enterprise should face up to its many management problems,must study the countermeasures to adapt to the changing environment,seek for the survival and development of the enterprise,and obtain the active status and advantages in the competition,which urgently needs the strategic cost control.At present,the construction project of bamboo-wood fiber integrated wall material production plant(referred to as integrated wall project,quanwen tong)of FQ company is in the planning stage of construction.The company plans to take the strategic cost control of the project as an integral part of project management and throughout the whole process of project management.This paper first collects and collates the domestic and foreign literatures on strategic cost control and analyzes the theoretical methods and practices related to strategic cost control by means of literature review.The second part is to use the survey analysis method to analyze the existing problems and causes of the current cost management practices of FQ company.Third,value chain analysis and ABC classification are used to analyze the strategic cost drivers and strategic cost composition of the integrated wall project.The fourth is to design and demonstrate the strategic cost control scheme of the project by using the method of target cost,activity-based cost and earned value.The fifth is to propose the implementation Suggestions and expected results according to the design of strategic cost control scheme.The research result of this paper is the strategic cost control scheme of this project.It is expected that the research result can not only provide valuable reference for the formulation of the strategic cost control scheme of the integrated wall project of FQ company,but also provide a reference for other companies in the same industry to carry out the strategic cost control work of similar projects.