New Energy Battery Recycling Corporation Research Project Cost Management

Countries around the world are currently facing the situation of environmental pollution and energy crisis.Therefore,in the automotive industry,the development of new energy vehicles has been greatly promoted.In order to comply with the development of the times,countries around the world have strengthened the formulation of relevant strategies,policies and regulations,which has also promoted the shift of the core of the automotive industry to the new energy vehicle industry.With the continuous expansion of the new energy vehicle industry in recent years,the problem of recycling and disposal of new energy vehicles will be faced in the future.New energy batteries,the key components of new energy vehicles,have a life expectancy that is much shorter than the life of the entire vehicle.Therefore,it is likely that a large number of retired new energy batteries will be urgently recycled in the next few years.However,in our country,the recycling of new energy batteries is still in its infancy,and there are still many technical difficulties.This has caused enterprises to pay little attention to cost management in the recycling process,and the cost of new energy battery recycling has remained high.Therefore,if China’s new energy battery recycling industry wants to develop rapidly and occupy the market position,the first thing to do is to control costs.This article mainly discusses the cost management of battery recycling projects of new energy companies.Among them,the recycling cost of new energy batteries is the main research object of this article,and the target cost method and activity cost method are the starting points for solving the cost problem.Firstly,on the basis of literature at home and abroad,finishing summarizes the status of research related to target costing and activity-based costing.It discusses domestic and foreign research related to new energy battery recycling,and then studies and introduces the above related content at the level of academic research.Then summarized the current development status of new energy battery recycling projects in China,and analyzed the defects involved in its current cost management.Secondly,introduce company P as a case analysis object,summarize the current status of the company’s power battery recycling project,and point out its shortcomings.In terms of cost management methods,it is suggested to adopt the improvement measures of combining the target cost method with the activity cost method.At the end of the article,a corresponding safeguard method is proposed so that this method can be successfully implemented,and the conclusion of the article is reached.This article integrates the target cost method and the activity cost method,selects the case company P company as the research object,and uses the combined improvement measures to optimize the cost management of the company,which can be used as a reference for the cost management of battery recycling projects of other related companies,which in order to help China’s new energy battery industry to improve cost management efficiency and promote the rapid development of the industry.