M Company's Strategic Cost Management Case Study

As one of the most basic activities of enterprise management,cost management plays an important role in the development of enterprises.After entering the 21 st century,t the competition of value chain has become more obvious,and more competition in the enterprise has been embodied in the value creation in all links of the value chain.More efficient cost savings and value creation have become the value of business operations.In order to improve the competitiveness of enterprises in the market and form a benign development trend,enterprises began to gradually penetrate the concept of strategic cost management in the management.As far as strategic cost management is concerned,it is necessary to obtain relevant strategic cost information.Using the method of case study,this paper takes theInner Mongolia Meng Niu Dairy(Group)Co.,Ltd(referred to as M Dairy)as the research object.On the basis of its cost management analysis,this paper points out its disadvantages in the cost managementand provides a useful reference for the development of the whole dairy company.First of all,this thesis demonstrates its research background.Based on the analysis of the status quo at home and abroad,the thesis clarifies relevant theoretical studies and reveals the effects of cost drivers in detail.Secondly,on the basis of analyzing the domestic dairy market,the driving factors of the industry are deeply analyzed.In the third place,taking M Dairy as the research object,through the analysis of its value chain,through the analysis of its value chain,this thesis discusses the impact of cost drivers in the development of the enterprise.It also analyzes the deficiencies of its strategic cost management and provides some reference and study for other dairy enterprises.Finally,combining relevant theoretical studies and case studies.this paper puts forward some suggestions and measures for the current status of the development of dairy productsso as to provide references for promoting its benign development.