Research On Strategic Cost Management Of T Company Under The Concept Of Green Development

In the 21 st century,the wave of global economic integration makes the competition of enterprises more and more fierce,how to improve the core competitiveness of enterprises will be the key to the survival and development of an enterprise,and strategic management and cost control are just the two essential points in the process of improving the core competitiveness of enterprises.Strategic cost management,as the product of traditional cost management,has the characteristics of overall and long-term.At the same time,with the continuous development of the society,environmental issues have been paid more and more attention by all countries,and the development model of the world economy has gradually changed from "sacrificing the environment" to "green development".Therefore,the combination of green development concept and strategic cost management is more helpful for enterprises to enhance green competitiveness and achieve sustainable development in the cost management process.As one of the first batch of key leading enterprises of agricultural industrialization in China,T Company is in the stage of strategic consolidation,and it needs to improve and improve its cost management.Therefore,it is representative to choose T Company as a case study.Based on the research results of domestic and foreign scholars' green development concept and strategic cost management theory,this paper analyzes the strategic cost management of T Company under the green development concept by combining theoretical induction,comparative analysis and case analysis.According to the current cost management status of T Company,the necessity of implementing strategic cost management is put forward.Secondly,combined with the concept of green development,this paper analyzes the company's strategic cost management from three aspects: strategic positioning,value chain and strategic cost drivers.Finally,from the selection of an optimal development strategy,optimize the company's internal and external value chain management and control of strategic cost drivers,three big aspects T Company feasible Suggestions in the strategic cost management,cost management for the development of the company to find a suitable T road,in order to toward high efficiency benefit and high quality,low consumption and low pollution in the direction of development,improve the company's core competitiveness.Finally,through the case study of T Company,this paper hopes to provide reference and reference for China's agricultural products industry to reduce the cost of enterprises and enhance their competitive advantages.