Research On Strategic Cost Management Of S Company Based On Value Chain

With the support of national policies,the proportion of renewable energy generation such as photovoltaic power generation and wind power generation in China’s power generation energy structure still has room to increase further,and the industry market scale will continue to grow.Therefore,a group of high-tech enterprises dedicated to serving the power industry have been born.S Company is a high-tech enterprise.Its main products are broadband measuring devices and corresponding technical consulting services,which are mainly applied to the real-time monitoring of harmonics,synchronous phasors and various power oscillations in the power grid of new energy power plants,thermal power plants and other energy units.In this paper,the strategic cost control of Company S is taken as the research object,and the relevant theories of strategic cost management and value chain are sorted out,which lays a theoretical foundation for the subsequent analysis of cost drivers of Company S and the construction of strategic cost management system.Through in-depth analysis of the current situation of strategic cost management of S Company,it is found that there are problems such as inaccurate strategic positioning,insufficient value chain integration,and insufficient analysis of strategic cost drivers.By analyzing the strategic cost path of S company and using SWOT and PEST analysis model,this paper realizes the accurate positioning of the strategic positioning of S company.Analyze the characteristics of S Company’s value chain activities from the internal,industrial and competitor value chain;This paper analyzes the key factors affecting the cost management of S company from two aspects:execution cost driver and structural cost driver.Based on the analysis of strategic cost,the paper constructs the strategic cost management blueprint of S Company based on the value chain,and puts forward specific measures and suggestions for the strategic cost management of S Company:first,clear strategic positioning,select appropriate strategic cost management strategies,and improve the awareness of strategic cost management of all staff.Second,to optimize the value chain integration,through the establishment of strategic alliance,improve the supplier selection system,reduce procurement costs;Through the implementation of the "project+people" management mode,reduce the R&D cost;Through the improvement of performance appraisal,reduce labor cost,achieve the goal of reducing technical service cost.Third,we should deepen the control of cost drivers and guarantee the sustainable development of enterprises by focusing on employee participation and increasing R&D investment.It is hoped that the research results of this paper can provide certain reference for the strategic cost management of similar enterprises.