Research On The Implementation Path Of Enterprise Low-carbon Strategic Cost Management

Greening and low carbon are the only way to promote China’s economic transformation,but also the primary strategic objectives of the future development of enterprises.From the perspective of enterprise strategy,the low-carbon cost management of enterprises will integrate the green economy theory and low carbon concept into the enterprise strategy,so as to achieve win-win situation between economic interests and ecological protection,and form the competitive advantage.However,most of the academic researches on how to implement low-carbon strategic cost management are still at the theoretical level.On the basis of combing the relevant strategic cost management theory and green economy theory,this paper uses a single case study,taking Huaxin Cement as the research object,to clarify how does the enterprise achieve SWOT analysis in strategic cost positioning,the value chain analysis orient product lifecycle,and finally how to evaluate the low carbon performance and feedback effects.The results show that: firstly,the strategic cost positioning analysis,according to the external environment and internal management situation of the enterprise,and after experts judge the weight and comprehensive score of all the factors in order to accurately locate the low-carbon strategy;secondly,through the horizontal and vertical analysis and comparison of industrial chain,competitors and the most important-product value chain,the weak parts of low carbon cost management are targeted to reform and improve;finally,evaluate the performance indicators of strategic cost management,displaying the effects of cost management qualitatively or quantitatively,so as to further improve the performance of low-carbon strategy through incentive or accountability.The research results provide theoretical basis for enterprises to implement low-carbon strategic cost management,and provide reference value for the practice of low-carbon transformation enterprises.