| Under the continuous development of high-quality development and high-quality economic growth strategy,how to take advantage of the opportunities,actively seize opportunities,meet challenges,and achieve high-quality economic growth of enterprises is a major problem facing all enterprises in China today.As an eternal topic of enterprise management,cost management will continue to carry out innovative measures with distinctive features and “single skills” to strengthen the ability to resist external environmental pressure and continuously improve its core competitiveness.It will be a long-term sustainable theoretical research and Practice topics.L company's review of the situation,the cost control path selection and the corresponding transmission mechanism as the main focus and breakthrough,for the modern high-tech enterprises in the high-quality development of cost management innovation provides a unique and successful experience.The main contents of this thesis include: Based on economic growth theory and strategic cost management theory,provide theoretical basis for the analysis and research of this paper;Through literature review and related research on path selection and related transmission mechanism for high-quality development and strategic cost management Analyze,find research results that can be based on,and find new problems that need to be resolved;Systematic analysis of the opportunities and challenges faced by cost management of manufacturing companies under high-quality development,providing environmental evidence for case studies in this paper;On this basis,the cost management innovation practice of the case company how to properly select the cost control path and construct an effective transmission mechanism is more comprehensive and systematically combed and summarized,comparative analysis and verification from two aspects of management effect and economic effect;Then the conclusion,enlightenment and Prospect of this paper are drawn.According to the characteristics of this paper,the literature research method and case study method are mainly used to solve related theories,literature combing and case analysis summary.The research in this paper draws the following conclusions: Scientific selection of cost management and control path is a systematic project to carry out cost management innovation,combine it with the practice of business model innovation,and find an effective connection point for the realization of business and finance integration for cost management innovation,and get the approval and implementation of all staff.Cooperate with the “three new” technology promoted by the company,implement resource-saving enterprise strategy,and provide an effective method for continuous cost reduction;Separating the procurement department from the management department and fully applying VE as a key analysis tool can realize the forward movement of the cost control work and the deepening of the whole process;Scientific selection and employment mechanism and full performance appraisal provide effective power for cost control;Cooperate with the cost control path selection,the "product solution" aiming at customer satisfaction and the personal customer service,establish the price linkage mechanism,and fully implement the cost engineer working mechanism,which can effectively transmit the market competition pressure and target cost pressure,and form a sustainable business and finance integration transmission mechanism,and constantly improve the ability to expand the value chain.The application value of this paper is mainly: Cost management innovation should be closely integrated with practice business model and technological innovation.Effective selection of key analysis tools will be an important means of cost control throughout the process;Establishing a corresponding cost control and transmission mechanism can help the effective implementation of the cost control path.The theoretical value is mainly: Contingency management should fully penetrate into the research of cost management innovation,and it is devoted to analyzing the market competitive advantage and choosing different cost management strategies.Through the effective integration of differentiation and cost advantage,competition synergy is formed;The research of cost management innovation should be combined with the promotion of value chain expansion ability;Scientifically selecting the cost control path and constructing the corresponding transmission mechanism is a new direction for cost management innovation research under the environment of business and finance integration. |
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