Work

Research on Strategic Cost Management of Changan Automobile under the Perspective of Value Chain

Year: 2025

Type: article

Abstract: The global automotive industry is accelerating its transformation towards new energy and intelligence, and market competition is becoming increasingly fierce, with the automotive industry facing the dual challenges of cost pressure and efficiency optimization. In this context, strategic cost management has become an important means to enhance competitiveness, and value chain analysis provides an effective path for enterprises to optimize costs. Based on the value chain perspective, this paper focuses on Changan Automobile's strategic cost management, analyzes the current situation of the enterprise's cost management in purchasing, research and development, production, marketing, etc., and discusses its advantages and shortcomings in cost control in the light of the competitive environment and supply chain situation. This paper puts forward improvement suggestions by optimizing supply chain management, improving R&D investment efficiency, deepening lean production, strengthening digital transformation and other measures, with a view to helping Changan Automobile build a more efficient strategic cost management system so as to enhance its market competitiveness and achieve sustainable development.

Source: Accounting and Corporate Management

DOI: 10.23977/acccm.2025.070120

Authors: Haibiao Xing, Zhizhong Yuan

Institution: Hebei GEO University

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Industry, innovation and infrastructure

Open Access status: hybrid

Funder: Department of Education of Hebei Province