Research On Strategic Cost Management Of Shipbuilding Company A In Dalian

Since the end of the last century,the shipbuilding industry has entered a period of rapid development in China.It has become a shipbuilding country after Japan and South Korea.However,China’s shipbuilding costs are still far behind the developed countries.Therefore,strengthening the cost management of shipbuilding enterprises has become the key to improving the international competitiveness of China’s shipbuilding industry.In addition,the development of China’s shipbuilding enterprise clusters is becoming more and more obvious,especially in Dalian,which has a good history of shipbuilding,and has formed a relatively complete shipbuilding cluster industry system.This cluster feature brings about the traditional cost management of Company A one big challenge.The purpose of this thesis is to explore the new ways of cost competitiveness of China’s shipbuilding enterprises from the perspective of strategic cost management,with A company as the research object,analyze the specific application of strategic cost management mode in China’s shipbuilding enterprises,and promote the cost of Chinese enterprises.Continue to reduce and form a core competitive advantage.With regard to the research on the strategic cost of Dalian A Company,this paper develops according to the logical framework of finding problems,analyzing problems and solving problems.First,use the PEST method to analyze the enterprise’s macro environment,and use the SWOT model to analyze the enterprise industry environment and face opportunities and threats.Then,starting from the current development of the enterprise,the SWOT matrix is used to find out the optional development strategy,that is,adopting the strategic cost management model,which is mainly divided into three processes: value chain analysis,cost driver analysis and strategic cost positioning.The combination of cost leadership strategy and development strategy two cost strategy concepts.Based on the analysis of the characteristics of the development strategy of Company A,this paper integrates the internal and external strategic cost information of Company A,and proposes the application of its strategic development orientation and cost model,and promotes the cost improvement of shipbuilding enterprises through means of performance evaluation.Control ability.Based on the development of shipbuilding industry clusters in Dalian,the dissertation analyzes the existing problems and causes of supply chain cost management in shipbuilding enterprises.It is clear that the improvement of cost management mode is an inevitable trend of enhancing the core competitiveness of shipbuilding enterprises.On the basis of this,using cost management theory and A company as the empirical analysis,this paper puts forward the goal and principle of constructing the strategic cost management mode of Chinese shipbuilding enterprises under the cluster background,and builds the basic framework of the strategic cost management mode of China’s shipbuilding enterprises,That is,based on the analysis of the value chain and the analysis of strategic cost drivers,combined with the cluster life cycle and the long-term development strategy of the enterprise,the internal and external strategic cost information of the cluster enterprises is sorted out to carry out the strategic positioning analysis and strategic cost selection of the shipbuilding enterprises so as to implement the strategic control and strategic performance evaluation.Realize the strategic cost goal of the enterprise.Finally,in order to ensure the effective implementation of the strategic cost management model,this paper proposes three aspects of safeguards: shaping cost management concepts,organizational structure adjustment,and introducing advanced shipbuilding models.