战略成本管理在A公司的运用分析

Analysis on the Application of Strategic Cost Management in Company A

随着国家经济由高速向高质量发展的不断转型,水利行业越来越受到资本市场的青睐,该行业不但符合绿色经济发展方向,还满足了人们对生活质量、生存环境提升的市场需求,未来拥有广阔的发展空间。虽然国家政策为水利行业提供了良好的外部发展环境,但是由于水利项目大都面临前期投资金额大、运营期限长等行业特点,故企业要想实现长远发展就必须优化内部管理流程、提高运营管控能力,成本管理则是企业综合管理水平的直接体现。本文基于战略成本管理在A公司的运用现状展开研究,通过对A公司战略定位、价值链及战略成本动因等方面展开论证分析,总结出A公司战略成本管理亮点,以期能够给水利行业成本管理实践提供参考。

With the continuous transformation of the national economy from high-speed to high-quality development,the water conservancy industry is increasingly favored by the capital market.The water conservancy industry not only conforms to the development direction of the green economy,but also meets people’s market demand for improving the quality of life and living environment,and has a broad development space in the future.Although the state has provided a good external development environment for the water conservancy industry,most water conservancy projects are faced with industry characteristics such as large initial investment and long operating periods.Therefore,if a company wants to achieve longterm development,it must optimize its internal management process and improve its operational management and control capabilities.Cost management is a direct manifestation of the company’s comprehensive management level.Based on the status quo of strategic cost management in company A,this paper analyzes the strategic positioning,value chain and strategic cost drivers of company A,and summarizes the highlights of company A’s strategic cost management,hoping to provide a reference for cost management in the water conservancy industry.