Optimizing The Strategic Cost Management Of NC Company Under Low Carbon Constraints

With the further promotion of "carbon peaking and carbon neutral" in China and the continuous improvement of carbon emission trading market,the costs related to carbon emission are gradually transformed from external costs to internal costs,becoming an important cost element in enterprise cost management and leading to changes in enterprise cost structure and profit.Based on the macrolevel research results of "carbon peaking and carbon neutral" and from the enterprise strategic level how to make carbon emission strategic costs management has become one of the issues that enterprise decision makers need to pay attention to.Therefore,it is of practical significance to study the optimization of enterprise strategic cost management under low carbon constraint.In his thesis,we choose a cogeneration and chemical company’s(NC’s)strategic cost management as the research object,,and plan to optimize the strategic cost management of an enterprise under low carbon constraint.Firstly,by analyzing the current situation of NC’s carbon emission and the current cost situation as well as the internal and external environment of the company,the strategic cost positioning of the enterprise is determined.Secondly,the problems in strategic cost management of NC company are analyzed from the perspective of five stages of its internal value chain,such as research and development,procurement management,heat and power supply,product production and product marketing,and external value chain upstream and downstream and competitors in the same industry.Then,the strategic cost drivers affecting NC’s carbon emissions are discussed from two aspects: structural cost drivers and implementation cost drivers of strategic cost drivers.Finally,the strategies for the optimization of its strategic cost management are proposed for the identified strategic cost management problems in each link of the value chain.Based on the need of low carbon strategic cost management to optimize carbon emission target management and its calculation,the market price of carbon emission rights is introduced into the enterprise carbon emission cost management,and the traditional financial cost management system is optimized.In order to guarantee the effective implementation of the company’s low-carbon strategic cost management optimization strategies,the optimization suggestions are made in terms of optimizing the formulation of carbon emission reduction plan and improving the implementation guarantee measures.