Author(s)

Haibiao Xing ¹, Zhizhong Yuan ¹

Affiliation(s)

¹ School of Management, Hebei GEO University, Shijiazhuang, China

Corresponding Author

Zhizhong Yuan

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.

KEYWORDS

Value Chain Strategic; Cost Management; Changan Automobile; Cost Optimization

CITE THIS PAPER

Haibiao Xing, Zhizhong Yuan, Research on Strategic Cost Management of Changan Automobile under the Perspective of Value Chain. Accounting and Corporate Management (2025) Vol. 7: 138-145. DOI: http://dx.doi.org/10.23977/acccm.2025.070120.

REFERENCES

[1] Liu Haiying, Wen Xin, Liu Meixue. Research on strategic cost management of new energy automobile enterprises based on value chain[J]. Accountant,2022,(07):59-61.
[2] Liu Yang. Exploration of cost management of automobile enterprises based on the perspective of value chain[J]. China Strategic Emerging Industries, 2022,(30):176-178.
[3] .Han Peide. Research on strategic cost management based on value chain analysis[D]. Lanzhou University of Finance and Economics, 2021.
[4] Zhao Yunfeng, Wang Changrong. Financial Statement Analysis Based on Corporate Strategy Perspective--Taking Changan Automobile as an Example[J]. Accountant,2023,(23):19-21.
[5] Hu Guangli. Cost strategy gains and losses of automobile enterprises drawing on[J]. Finance and accounting study,2018,(22):101. 
[6] Cao Hongyang. Exploration of strategic cost management and application in automobile manufacturing industry[J]. Finance and Economics,2020,(04):110-112.  
[7] Zhang Jing, Chen Shufang, Gong Xiaojun. Research on Cost Management of M Automobile Manufacturing Enterprises Based on Value Chain Perspective[J]. Research on Finance and Accounting,2020,(03):46-51.
[8] Yang Navy. Discussion on product cost management of automotive electronics enterprises in the context of chip drought[J]. Taxation,2021,15(19):183-184.
[9] Liu Yajuan, Wang Xiaohua. Research on the financial situation of new energy automobile industry under resource allocation strategy[J]. Commercial Observation,2024,10(24):29-31+49.

Sponsors, Associates, and Links

---

• Information Systems and Economics
  
  
• Accounting, Auditing and Finance
  
  
• Industrial Engineering and Innovation Management
  
  
• Tourism Management and Technology Economy
  
  
• Journal of Computational and Financial Econometrics
  
  
• Financial Engineering and Risk Management
  
  
• Social Security and Administration Management
  
  
• Population, Resources & Environmental Economics
  
  
• Statistics & Quantitative Economics
  
  
• Agricultural & Forestry Economics and Management
  
  
• Social Medicine and Health Management
  
  
• Land Resource Management
  
  
• Information, Library and Archival Science
  
  
• Journal of Human Resource Development
  
  
• Manufacturing and Service Operations Management
  
  
• Operational Research and Cybernetics