The Study On Strategic Cost Management Of LD Company

The world economy is in fast development,the people consumption ability also continues to rise,which drives the development of the car and the railway transport industry,at the same time,greatly enhances the industry's demand for rubber products.Under the process of globalization,China's rubber industry is developing rapidly and the competitive pressure between enterprises is increasing.Facing increasingly tough competitive environment,the management of enterprises needs to reload,and if they want to win in the increasingly fierce market competition environment,enterprises need to obtain the cost advantage or the quality of the products,services and other advantages.At the same time,the cost management of the enterprise is no longer limited by the internal environment,but it needs to strengthen the contact with the outside world from the strategic point of view.Strategic cost management,as a product of traditional cost management after the change,is strategic,comprehensive and competitive,systemic and so on.It can help enterprises to establish and implement the strategic plan,and be advantageous to the enterprise cost management.Now it has been gradually applied to in the implementation of enterprise management.Strategic cost management,from a strategic point of internal and external value chain of enterprise cost management,and cost from source to improve the cost driver,is advantageous to the enterprise core competitiveness and achieves sustainable development.Therefore,this paper takes the leading enterprise LD company in the rubber industry as an example to analyze the practical application of strategic cost management in the company.Firstly,this paper introduces the domestic and foreign related literature of strategic cost management.Then,starting from the theoretical study of strategic cost management,this paper introduces the relevant connotation,basic features and the three analytical tools in the Shank mode,which provides theoretical basis for the following research.And then this paper describes the present situation of LDcompany's rubber industry development,the development of LD company,organization structure,operating performance,cost structure and cost control process,summarizes problems of the company at present,the company cost,thus,LD company are obtained the necessity of the application of strategic cost management.And corresponding strategic positioning analysis,value chain analysis and cost driver analysis,the three analysis tools on the current cost of LD company strategic analysis,it establishes relevant system,and introduces the concrete system,finally proposes the related securities to ensure the effective implementation of the system.By applying the analysis,LD company can build strategic cost management system,hoping from the angle of strategic deeply analyze enterprise cost management situation of rubber industry to help companies to explore a more reasonable way of cost management,at the same time,hoping to get a more effective cost information service for enterprise overall strategy,so as to increase the company's core competitiveness,to maintain sustainable development.