会计学院知识库

近年来，新能源汽车产业发展迅速。为了推动我国新能源产业完全市场化，政府从2017年起逐步降低补贴标准，直至2022年底新能源汽车购置补贴完全终止，中国新能源汽车产业进入完全市场化发展阶段，国内动力电池企业之间的竞争态势激烈。基于此，国内动力电池企业采用战略成本管理来提高企业核心竞争力已成为必然选择。

本文基于战略成本管理理论，梳理相关国内外文献，运用案例分析法，以实施全产业链战略的合肥国轩高科动力能源有限公司为案例，从公司的全产业链布局入手，利用战略定位、价值链、成本驱动因素三种战略成本管理分析工具对其战略成本管理进行深入分析。首先，采用波特五力模型、SWOT分析明确公司的外部竞争环境以及自身的优势和劣势，继而通过内部价值链，产业价值链和竞争对手价值链分析确定价值链中的增值环节，寻找在成本管理过程中出现的薄弱环节。然后识别国轩高科战略成本管理活动的结构性成本动因和执行性成本动因，从成本驱动的源头寻求解决问题的突破口。最后，结合国轩高科存在的研发能力不足、材料成本控制不到位、业务结构不合理、管理费用率偏高等问题，分别提出加大研发投入、深化产业链布局、降低原材料成本、提升储能业务比重、实施精细化管理等对策。

本文通过对全产业链布局下国轩高科的战略成本管理分析，找出其存在的问题，并提出具有建设性的优化对策，希望能帮助国轩高科打造持续竞争优势，同时对该行业其他企业的发展提供借鉴。

In recent years, the new energy vehicle industry has developed rapidly. In order to promote the marketization of my country's new energy industry, the government has gradually reduced subsidy standards since 2017. Until the end of 2022, the purchase subsidy of new energy vehicles was completely terminated. The Chinese new energy vehicle industry entered a stage of complete marketization. The competition between domestic power battery companies The situation is not optimistic. Based on this, domestic power battery companies have adopted strategic cost management to improve the core competitiveness of the enterprise.

Based on the theory of strategic cost management, this article sort out relevant domestic and foreign documents, and uses case analysis methods to implement Gotion High-tech Co.,Ltd, which implements the strategy of the entire industry chain as the case. The three strategic cost management analysis tools of chain and strategic cost driver -driven factors have conducted in -depth analysis of its strategic cost management. First of all, use the Potter Five Power model, SWOT analysis to clarify the company's external competitive environment and its own advantages and disadvantages, and then analyze the value chain of the value chain through the internal value chain, industrial value chain and competitors. There are weak links during the process. Then identify the structural cost and execution costs of Gotion High-tech Co.,Ltd's strategic cost management research activities, and seek breakthroughs in solving problems from the source of cost drive. Finally, the issues of R & D management, materials cost control in Gotion High-tech Co.,Ltd, inadequate cost control, unreasonable business structure, and high management expenses have been proposed to increase the investment and development investment, deepen the layout of the industrial chain, reduce the cost of raw material costs, increase the proportion of energy storage business, implementation of refined management and other countermeasures.

This article finds out the problem of the strategic cost management of  Gotion High-tech Co.,Ltd under the layout of the entire industry chain, and proposes a constructive countermeasure. It is hoped to help Gotion High-tech Co.,Ltd to create a continuous competitive advantage and have a certain reference effect on other companies in the industry.