会计学院知识库

  汽车工业在国民经济中有着重要的地位，属于支柱产业。我国环境污染严重，传统化石能源的枯竭问题日益显现，政府大力发展低碳经济，加之“双碳”目标的提出，使得新能源汽车成为我国汽车产业的未来发展方向。新能源汽车的出现不仅给人们的生活带来了便利，也有效地减少了二氧化碳的排放，因此新能源汽车对国家来说具有重要的战略意义。但是，随着新能源补贴的“退坡机制”、国内新能源汽车的供应链体系尚不完善和国外新能源汽车不断涌入国内市场，新能源汽车产业的发展面临着巨大的挑战。

  战略成本管理具有前瞻性和长远性，将战略思想加入于传统成本管理，能够适应价值链管理的需求，从根本上持续降低成本，以实现战略成本管理的目标。在市场竞争日益激烈的环境下，新能源汽车的“降成本”问题被社会各界广泛关注。而战略成本管理能有效地提高新能源汽车的管理效率，降低企业的制造成本，强化企业的竞争优势，为新能源汽车的健康发展注入动力。

  本文以新能源汽车发展的龙头企业—比亚迪股份有限公司为例，主要运用案例研究法探索其价值链视角下的战略成本管理研究。首先重点阐述了研究背景与研究意义；其次对文献综述及相关概念和理论基础进行展开；接着用价值链分析、战略定位分析和战略成本动因分析三种分析工具探索比亚迪股份有限公司新能源汽车战略成本管理的实施现状；最后找出该公司在战略成本管理中存在的问题并提出相应的优化措施，希望该公司能根据自身情况实现可持续发展，同时也能对类似的新能源汽车企业战略成本管理提供一定的借鉴意义。

  The automobile industry has an important position in the national economy and belongs to the pillar industry. Our environment pollution is serious, and the depletion of traditional fossil energy appears day by day. The government vigorously develops low carbon economy, and the proposed goal of "double carbon" makes the new energy vehicle become the future development direction of Chinese automobile industry. The emergence of new energy vehicles not only brings convenience to people's lives, but also effectively reduces carbon dioxide emissions, so new energy vehicles have important strategic significance for the country. However, with the "decline mechanism" of new energy subsidies, the supply chain system of domestic new energy vehicles is not perfect and foreign new energy vehicles continue to pour into the domestic market, the development of the new energy automobile industry is facing great challenges.

  Strategic cost management is forward-looking and long-term. Adding strategic ideas to traditional cost management can adapt to the demand of value chain management, and fundamentally reduce costs to achieve the goal of strategic cost management. In the increasingly fierce market competition environment, the "cost reduction" of new energy vehicles has been widely concerned by the community. The strategic cost management can effectively improve the management efficiency of new energy vehicles, reduce the manufacturing cost of enterprises, strengthen the competitive advantage of enterprises, and inject impetus into the healthy development of new energy vehicles.

  Taking BYD Co., LTD., a leading enterprise in the development of new energy vehicles, as an example, this paper mainly uses case study to explore its strategic cost management from the perspective of value chain. Firstly, the background and significance of the research are emphasized. Secondly, the literature review and related concepts and theoretical basis are carried out. Then, three analytical tools including value chain analysis, strategic positioning analysis and strategic cost driver analysis are used to explore the implementation status of BYD Co., LTD. 's strategic cost management of new energy vehicles. Finally, it finds out the problems existing in the strategic cost management of the company and puts forward the corresponding optimization measures, hoping that the company can achieve sustainable development according to its own situation, and at the same time, it can provide certain reference for the strategic cost management of similar new energy automobile enterprises.