Research On The Strategic Cost Management Mode Of Ceramic Enterprises From The Perspective Of Cluster

The competition in the ceramic industry is very fierce,and the traditional cost management method has not adapted to the development needs of ceramic enterprises,which will make the enterprise's cost rise and profit decrease,so the ceramic enterprises urgently need to reduce the cost to improve their competitiveness.In recent years,China's ceramic enterprises have shown a trend of cluster development,which has profoundly affected the cost management of ceramic enterprises.Industrial clusters have realized the advantage of low cost under the background of flexible production,and reduced the costs of procurement,research and development,production,sales and logistics.These changes undoubtedly pose a new challenge to the traditional cost management mode of Chinese ceramic enterprises.The purpose of this paper is to explore the strategic cost management mode of China's ceramic enterprises from the perspective of cluster,so as to promote the continuous cost reduction of China's ceramic enterprises and form the core competitive advantage.The main contents of this paper are as follows:Firstly,this paper analyzes the current problems of cost management in China's ceramic enterprises,and puts forward that strategic cost management is a new idea for the development of cost management in China's ceramic enterprises.Then,by referring to the "shank model",through the analysis of strategic positioning,value chain and cost driver,the paper constructs the strategic cost management model of China's ceramic enterprises from the perspective of cluster.On this basis,WH company is selected as a case study to analyze the specific application of strategic cost management mode in China's ceramic enterprises from the perspective of cluster.Finally,the paper puts forward some countermeasures for China's ceramic enterprises to implement strategic cost management mode from the perspective of cluster,including:establishing scientific concept of strategic cost management of ceramic enterprises;Establish and perfect the specialized cluster strategic cost management organization;Fully understand the position of ceramic enterprises in the cluster value chain;Innovate the cost management system of ceramic enterprise.The innovation of this paper is that it is the first time to systematically apply the theory of strategic cost management to the practice of cost management in ceramic enterprises,which can be used as a reference for the strategic cost management of ceramic industry.In addition,the research perspective is also innovative,this paper takes the industrial cluster as the perspective,combined with the Shank model,to build the strategic cost management model of ceramic enterprises under the cluster perspective.The model covers a more comprehensive content,because it focuses on the cluster value chain of enterprises according to their own strategic positioning,and also analyzes the cost drivers of enterprises.