Research On The Application Of Strategic Cost Management In Agriculture And Animal Husbandry Enterprises

With the downturn of economy,the supply-side structural reform of agriculture,the outbreak of sino-us trade war,and the stricter supervision on food safety,China's agriculture and animal husbandry industry is facing unprecedented pressure and an uncertain development.Although effective cost management can help agricultural and animal husbandry enterprises to establish long-term eompetitive advantages.Due to the late development of China's agriculture and animal husbandry,there are still some problems in cost management.Enterprise cost management is raised into new height by strategic cost management,which connects the enterprise strategy an puts more attention to influence caused by external environment of enterprises.Its purpose is to make a more comprehensive cost management.This is very important to apply strategic cost management on farming and animal husbandry enterprise.Taking the strategic positioning analysis,value chain analysis and cost driver analysis tools under the sanke model of strategic cost management,and adopts the method of case study to conduct strategic cost management application research on XR agriculture and animal husbandry group.First of all,the basic situation of XR agriculture and animal husbandry group is suumarized and analyzed,Based on the analysis of current situation of the group's cost management is analyzed,and the existing cost management problems are proposed.The main problems are the traditional cost management eoncept,the emphasis on explicit cost,the implicit cost,and the cost reduction.Single and so on.Then,the analysis tool of the strategic cost management Sanke model was applied to XR agriculture and animal husbandry group to make a comprehensive analysis of XR agriculture and animal husbandry group.The external opportunities and threats,intermal advantages and disadvantages of XR agriculture and animal husbandry group are analyzed by SWOT method,and the strategic positioning of XR agriculture and animal husbandry group comes into being,the group should adopt a strategy based on differentiation and cost leadership.Through the value chain analysis of the three dimensions of industry,enterprise and competitors,it is found that the relationship between the group and the external suppliers and consumers is improved,and there is no value added in the intermal production and operation activities.On this basis,the cost drivers of XR agriculture and animal Husbandry group are identified from the two levels of structural cost drivers and executive cost drivers.The comprehensive analysis reveals the shortcomings of group cost management.Finally,according to the current situation of XR agriculture and animal husbandry group cost management and the application analysis of strategic cost management,the group puts forward relevant suggestions for implementing strategie eost management.The most current domestic researches on the application of strategie cost management focused on the second industry.Based on the development of agriculture and animal husbandry enterprises of our country,the domestic and international market environment faced by the development of agriculture and animal husbandry enterprises,the problem and its emergency degree in the traditional farming and animal husbandry enterprise cost management,agriculture and animal husbandry enterprise is selected as the object of strategic cost management application research.Through the study,it is helpful to XR agriculture and animal husbandry group to set up the concept of strategic cost management.This article uses the method of strategic cost management to make a comprehensive analysis of the enterprise cost management,and make a clear direction of enterprise's strategic positioning and the cost management.Finally,some specific proposals are put forward.At the same time,theory carding,analysis method and implement Suggestions also has a guidance for other similar enterprises.