Research On Strategic Cost Management Of J Company Under The Concept Of Green Development

Manufacturing industry is the main body of the national economy,and it is the foundation of the country,the device for rejuvenating the country,and the foundation for strengthening the nation.Since the beginning of industrial civilization in the middle of the eighteenth century,the history of the rise and fall of the world's great powers and the history of the struggle of the Chinese nation have repeatedly proved that without a strong manufacturing industry,there is no country and nation strong.Creating an internationally competitive manufacturing industry is the only way for China to enhance its overall national strength,safeguard its national security,and build a world power.On March 5,2015,Prime Minister Li Keqiang proposed the "Made in China 2025" grand plan for the first time during the "National Government Work Report" held at the two National Conferences.He insisted on"innovation-driven,quality first,green development,structural optimization,and talent The basic principle of this book is to adhere to the basic principle of “market-led,government-led,current-based,long-term,overall promotion,key breakthroughs,independent development,and open cooperation” and adopt the “three-step approach” to achieve the strategic goal of creating a strong country.However,because most domestic manufacturing industries are hindered by the unreasonable development model and strong resource and environmental constraints,it is not only in compliance with the national environmental protection policy that manufacturing enterprises must be able to stably grow and grow in this severe challenge.Requirements,but also have sufficient profit support,in order to grow in the market competition.Based on the research results of domestic and foreign scholars' concepts of green development and strategic cost management,this paper uses inductive method,comparative analysis method and case analysis method to construct a strategic cost management model applicable to Company J under the concept of green development.Firstly,the article introduces and analyzes the current cost management mode and the status quo of green development of J company in detail.Second,based on the analysis of the status quo,it finds out the problems existing in the company's cost management and the necessity of the company's implementation of strategic cost management.Thirdly,combining the concept of green development,the strategic cost management theory is applied to J Company,and analyzed from three aspects of strategic positioning analysis,value chain analysis,and strategic cost driver analysis.Finally,it analyzes the company's specific implementation ofstrategic cost management theory.The methods and approaches proposed improvement suggestions from the three aspects of selecting the optimal development strategy,optimizing the internal and external value chain management,and controlling the strategic cost drivers,and looking for the cost management path suitable for the development of J Company,and perfecting the cost management model for J Company,and then Strengthen the company's green competitive advantage to contribute.