Research On Strategic Cost Management Of Yuebo Power Based On Strategic Positionin

2021 is the first year of the 14 th Five-Year Plan,in the face of complex and changeable international environment and repeated outbreaks,as an important pillar industry of the national economy,new energy automobile industry in the face of adverse factors such as chip shortage,high raw material prices continue to affect grasped the nettle and annual car production and sales of steady increase of development momentum.Among them,the new energy automotive powertrain system as the most core part of vehicle components and its market potential is infinite,early domestic manufacturers are less able to provide the powertrain system alone,but in recent years,as the technology and production level of gradually mature,some enterprises through increase research and development or acquisition way so as to obtain advanced technology patent,and under the guidance of the policy with a number of new energy vehicle enterprises to achieve cooperation,profit.With the increasing penetration rate of new energy and the rise of domestic new energy Oems,the production cost advantage is no longer obvious.However,the research on strategic cost management based on strategic positioning will help enterprises to establish the appropriate development direction,and achieve sustainable development through phased completion of the goal has important practical significance.By collecting and sorting out relevant data,using case analysis method and literature reading method,this paper firstly expounds the relevant concepts of "strategic positioning" and "strategic cost management" and other keywords,and then selects Yuebo Power,a typical representative of domestic independent research and development of new energy vehicle powertrain system,as the research object.This paper studies how Yuebo Power achieves the strategic positioning goal of becoming the leader of domestic new energy vehicle powertrain system through the three approaches of market position,product decision and business model.Then,entropy weight method and fuzzy comprehensive evaluation method are used as analysis tools to analyze related indicators and analyze the relationship between the management process of resources consumed in the realization path of the three and the positioning goal.That is,the relationship between the process of strategic cost management and strategic positioning objectives,and the establishment of strategic positioning and strategic cost management complement each other.The former provides control direction for the latter,while the latter escorts the realization of the former.Finally,the corresponding management suggestions are put forward.This will help enterprises make use of the advantages existing at the present stage to achieve sustainable development,which also provides some theoretical support and suggestions for the cost management method of Yuebo power,and also has certain enlightenment significance for other enterprises in the industry.