Research On The Application Of Strategic Cost Management In A Refrigeration Company

In recent years,under the background of economic gear shift periodand structural adjustment in China,the refrigerator freezer industry is confronted with double pressure of continuous rising cost and intensifying industry competition.How do enterprises winin the competition,they must carry out corresponding strategic adjustment and build uprelated cost management system to seek the enduring competitive advantage.In consideration of this,this paper,based on the idea of strategic cost management,proceeding from the actual situation of A refrigeration company,tries to build up a strategic cost management system which adapts to the strategic development of the company.It is hoped that it can benefit the implementationof company strategic cost management and offer some reference for the refrigeration industry as well.With the combination of normative analysis and case analysis method,this paper will expound relevant strategic cost managementtheories as well as analysis tools,starting with the background,purpose,content and ideas of the study.Considering Shank mode is widely used and accepted,this paper will make full use of the cost management analysis tool in Shank mode to study the strategic cost management of A company.To begin with,this paper will introduce the operation status and the current situation of the cost management of A company.Hereafter,from three dimensions which are internal value chain,industry value chain and competitor's value chain,this paper will find out the value increment of each business link by making a strategic perspective on cost management of A company.On that basis,the strategic cost drivers of A company will be identified and the external macro-environment and industrial environment of A company will be analyzed respectively through PEST and five-force analysis model.According to the analysis of three tools of the strategic cost management,this paper will find out the existing problems in the actual cost management of A company,and willput forward nine improvement measures,including strengthening supplier cooperation,perfecting purchasing channels,establishingflat,partnering,diversified,localized,and pull-typemarketing channels,building a comprehensive cost control system,reasonably selecting cost drivers,improving production filed,setting up a scientific cost performance evaluation system,optimizing quota cost standard,and carrying out full participation.Finally,this papercomes up with the idea that effective measures should be taken to ensure the implementation of strategic cost management in terms of organization,system,information construction and performance evaluation system.