Strategic cost accounting refers to the enterprise's use of the implementation of investment plans and plans, the implementation of research on project management plans, and the strengthening of a series of monitoring and guidance on raw material procurement, product production, sales services, etc., to fully integrate relevant monitoring into the whole process of products entering and exiting the market. From this point of view, we can analyze a series of impacts on the operating cost from the perspective of enterprise strategy, and then ensure that the operating cost of the enterprise can be limited within the appropriate range, so as to ensure that the company can demonstrate strong advantages in market competition, enable the company to complete performance tasks with high quality, and successfully complete the phased strategic objectives of the enterprise.
Since modern enterprise management is equal to the management of all employees and the management of the whole process, especially after information technology has gradually infiltrated into the industrial development system, it can promote the continuous improvement of enterprise management towards automation, thus creating a new production and operation environment. In this context, enterprises must create a set of modern cost accounting technology that is in step with the times. During this period, strategic cost accounting has really changed the inherent limitations of traditional cost accounting, and then analyzed and applied it from the micro level, and then shifted the focus to the overall strategic level of the company, so that the company can strengthen the precise management of cost control, improve the relevant decision-making system, and then implement personalized operation and guidance to promote the economic efficiency of the enterprise.
1、 The Application Value of Strategic Cost Accounting in Enterprise Management
（1） Application of Microsoft Excel in High level Decision Making of Enterprises
Strategic cost accounting supports the improvement of the enterprise's strategic management system. It can provide diversified information and corresponding materials with different external types as the main body to the enterprise at the first time to ensure that the company's managers can carry out strategic discussion and analysis in combination with specific management points, so that the enterprise managers can dynamically master the internal and external environment of the enterprise at different stages, so as to more accurately assess the future development trend of the enterprise, At the same time, it can objectively grasp the advantages and disadvantages of competitors, analyze their future experience direction, and objectively evaluate the actual needs and market prospects of current consumer groups and future potential customers. Only by gaining the attention and recognition of enterprise managers, and at the same time comprehensively promoting it, can the important advantages of strategic cost accounting in enterprise operation and development be demonstrated, thus demonstrating the application value of strategic management. In addition, strategic cost accounting must be actively participated by all members of the enterprise. In the process of cost accounting, basic data sorting, strategy adjustment, etc., every employee must actively participate. In this regard, during the period of strengthening strategic cost accounting management, it will usually have a great impact on enterprises and employees. Therefore, enterprises must gradually optimize and improve the enterprise cost accounting management mechanism on the premise of creating an appropriate accounting application system to highlight the application value of strategic cost accounting.
（2） Application in enterprise cost management
The cost level can generally reflect the level of enterprise management, which is a core content of enterprise management during the period of strengthening cost management. How to integrate strategic accounting cost with enterprise management? This is an important link for Chinese enterprises to realize modern management. During the implementation of strategic cost accounting, product cost not only refers to the leap of investment required in traditional procurement and production, but also needs to pay attention to product quality, project stability, logistics conditions and other related factors. For example, in the process of purchasing principles, cost management not only focuses on the purchase price of materials, but also needs to focus on whether their quality meets the requirements, and at the same time, it needs to judge whether their sources are regular and whether the logistics transportation is efficient. From this point of view, during the implementation of cost management, the enterprise covers a wide range of contents. Only in this way can the data obtained be more accurate and comprehensive. After the integrated sorting and analysis of the procurement cost, it is also necessary to evaluate the internal relationship between each activity and cost during the procurement period in the value chain, and allocate the procurement cost to the corresponding product cost by taking the activity as the starting point and combining the causal relationship, so as to enhance the relevance of the product cost.
In addition, in the process of designing products, enterprises not only need to analyze market demand, ensure product quality and technology, but also need to meet other cost objectives. Generally speaking, in order to achieve the set goals, in the whole production process, it is necessary to minimize the cost of raw materials, production costs, etc. At the same time, it is necessary to flexibly set them according to the different creativity of the design department. Next, it is necessary to evaluate the cost in combination with the information feedback requirements of different environments, and then define and evaluate the specific effectiveness of the design department in completing related work.
（3） The Application of Microsoft Excel in Enterprise Market Positioning Management
As far as strategic cost accounting is concerned, the most important issues to be considered generally include two points. On the one hand, we need to focus on how to position; On the other hand, it is also necessary to analyze the type characteristics of products in the market environment, that is, the specific positioning of products in the same industry competition. Generally speaking, in the process of product processing, if you want to ensure that strategic cost accounting can achieve significant results, you must take high-quality economic information as the premise, and then collect relevant information, such as product quantity, quality, consumption, production unit information, financial department information, sales department information, etc. Next, it is necessary to sort out several sets of alternatives according to the inherent resources within the enterprise and the dynamic changes of the external market, combined with the operation and decision-making objectives at different stages. Next, it is necessary to compare relevant alternatives according to the qualitative research of senior managers of the enterprise, and objectively and scientifically evaluate and screen them to determine the most ideal decision-making scheme. From this point of view, during the promotion of strategic cost accounting, it is bound to greatly improve the informatization level of enterprises. Using the collation and analysis of some personalized feedback information, it can enable different departments of enterprises to clarify specific responsibilities, smooth out complex network relationships, and avoid cost waste or unnecessary errors or deviations during the operation and production period.
（4） Application in enterprise sales and after-sales service management
The entry point of strategic cost accounting is to reduce product costs as much as possible, strengthen the optimal management and control of enterprise costs, and its focus is quality control, network layout control, after-sales service optimization, etc. ① Strengthen the dynamic monitoring of product quality. Generally speaking, it is necessary to scientifically manage the internal relationship between quality and cost, and strive to achieve the goal of high quality and low cost. Therefore, it is necessary to strengthen the efficient monitoring of quality cost.
② Carry out dynamic analysis on quality economy, strengthen control on it from the perspective of strategic cost accounting, strengthen regular survey of users, feed back the survey data to the accounting department at the first time, and then implement professional analysis, strive to achieve the idealization and efficiency of cost allocation, and promote the effective control of hidden costs, Moreover, it can also enable the cost accounting system during the sales period to realize scientific application by using the network configuration and layout design. ③ How to improve customer attention, increase sales volume and optimize after-sales service is an important issue that can not be ignored. In the process of after-sales service, the content involved is very complex. If the analysis is carried out at the cost management level, the increase in the number of service personnel will inevitably lead to the corresponding cost reduction, which will lead to imbalance between the issue and picking of materials in the product warehouse. If the sum of the material waiting and issuing expenses is recognized as the product picking and issuing expenses, the relationship between the product issuing expenses and the product demander's material waiting expenses must be coordinated to ensure that the sum of the two expenses during the material issuing period is reduced as much as possible.
（5） The application of the software in the cohesion management of employees and enterprises
Every activity of the enterprise can not be separated from the participation of every employee. Employees in all departments of the enterprise have a great correlation with cost management. Only when cost control is valued by every employee, and everyone's joint efforts are guaranteed, can cost control be limited to an ideal range, so as to achieve the basic objectives of enterprise cost control and management. Generally speaking, the impact on the cohesion and imagination of employees and enterprises can be reflected in cost management. ① Explicit cost management, such as more material loss, less equipment utilization and higher product scrap rate; ② Implicit costs, such as employees' emotional loss, disunity or indifference to enterprise development.
Due to the role of the traditional management concept, cost accounting can be measured. It is calculated according to the cost accounting standards and pays attention to the principle of "managing people with things". However, strategic cost accounting pays more attention to the influence of people and the people-oriented management concept, which can greatly enhance the work enthusiasm of all employees, promote them to maximize their innovation and imagination, and ensure that all employees can devote themselves to daily work activities, so as to achieve local and efficient control and ensure the continuous improvement of the enterprise's competitive advantage.
In a word, strategic cost accounting can enable companies to dynamically adapt to the development needs of their internal and external environments, ensure that enterprises can make high-quality overall plans, subordinate local interests to the overall interests, and subordinate immediate interests to long-term interests, thus actively reverse the current experience of enterprises, truly avoid the negative impact on enterprises from the external environment, and ensure that the direction of enterprise operation and development can be stable and sustainable, To pave the way for the final completion of strategic tasks.
2、 Problems in the Application of Strategic Cost Accounting in Enterprise Management
Generally speaking, in the process of implementing strategic cost accounting, most enterprises are driven by structural cost drivers and other factors. Of course, this is not a process of continuous adaptation. For example, the development scale of an enterprise must meet the needs of phased development in order to maximize the integration of its internal resources. However, for the executive cost driver, the higher the degree, the better. For example, the company needs to strengthen the employees' awareness of participating in cost management and control as much as possible to ensure that the cost management system is more perfect and mature. Moreover, for the development of the company, the more factors covered by the executive cost drivers, the greater the help for the company to carry out high-quality cost control. Through the analysis of the specific situation of the company in the process of implementing strategic cost management, its role in the process of formulating a set of strategic system cannot be ignored, but the implementation and promotion of the strategy is also very critical. First of all, in the process of preparing a scientific and perfect development strategy, it is not only a prerequisite for the enterprise to achieve strategic development, but also needs to effectively implement the strategic content to ensure the smooth realization of the company's strategic objectives. Secondly, if the company has not created a sound and scientific strategic mechanism, but during the specific implementation period, it can still make up for the shortcomings and shortcomings of the previous strategy, and finally, it can optimize and improve the strategy. However, if an imperfect strategic mechanism is screened out, but it cannot make up for its shortcomings and lead it to the right path during the specific implementation period, it will inevitably fail in the end and will not succeed.
From this point of view, although in the modern enterprise management system, the application status of strategic cost is constantly improving, strategic cost accounting is not perfect, and there are still some problems that cannot be ignored. For example, the strategic cost management ideas of Chinese enterprises are relatively backward, and their thinking consciousness still stays in the traditional cost management system. This will inevitably hinder the orderly progress of strategic cost accounting, especially the lack of strategic cost management thinking of some state-owned enterprise managers, leading to the inability to carry out relevant work in a long-term and sustainable manner. Because most enterprises in China have not created a set of systematic, complete, standardized and efficient strategic cost accounting mechanism, which can not maximize the enthusiasm of all department employees to participate. Moreover, in the process of implementing strategic cost accounting, more accurate, professional and extensive information and data must be used. However, most enterprises in China lack professional talents and core technologies in this field, which cannot ensure the smooth preparation and implementation of strategic cost accounting system.
3、 Application Measures of Strategic Cost Accounting in Enterprise Management
The enterprise belongs to a relatively unique organizational structure, and its management mode is unique. Due to the adjustment of the external environment, the management mode of enterprises will usually be dynamically adjusted, such as the adjustment of managers or shareholders. Therefore, in the face of the latest management environment, enterprise leaders usually need to carefully consider different new issues, that is, how to make the enterprise adapt to new changes from the inside out, and enter into the most ideal development state. Therefore, enterprises must create a new cost accounting system to adapt to the changing needs of the new environment. Therefore, for strategic cost accounting, it can truly change the limitations of traditional cost accounting, and at the same time shift the focus of development to the overall strategy of the enterprise, so that it can correctly guide the implementation of cost forecasting, strategic decision-making and other mechanical capabilities of the enterprise, so that the enterprise can move in the right direction. Therefore, in the process of maximizing the application value of strategic cost accounting in enterprise management, we must introduce some different application strategies. Next, we will discuss them in three aspects.
（1） Strengthen the renewal of thinking concept and clarify the concept of strategic cost management
If enterprises want to gradually enhance the role of cost management in the market competition, they must dynamically update the concept of modern strategic cost management. Enterprise leaders must have a forward-looking vision, abandon the traditional accounting management ideology, strengthen the ideological updating, truly meet the development requirements of the market economy, and form a strong scientific and technological thinking concept, cost management awareness, information management awareness, quality management awareness, etc. Generally speaking, in the cost management of modern enterprises, without too much emphasis on short-term interests, it is necessary to guide the enterprises to change towards sustainable development. At the same time, it is also necessary to use strategies such as cost measurement and management, combined with the staged business objectives of the enterprises and corresponding resource environment, and through means such as value chain integration, activity portfolio and other resource allocation, Create a cost management system with strategic value for the development of Vera, which can highlight the cost competitive advantage of the enterprise.
（2） Establishing enterprise strategic cost accounting system
If an enterprise wants to create a set of perfect, scientific and standardized strategic cost system, it can maximize the integration of the company's decentralized resources and promote its maximum application value. In addition, in the process of creating a strategic cost system, the company's production and management can be kept in a regular and efficient operation state, so as to ensure that different departments can perform their respective duties and prevent confusion of division of labor among departments, thus maximizing the competitiveness of enterprises. In the process of implementing the establishment of strategic cost accounting system, on the one hand, it is necessary to highlight the warehousing value of financial reports and clarify the cost of selling products, and also to ensure that the scope of underestimation and overestimation is controlled within the proper range. On the other hand, combined with the relevant information in the external financial report, the cost accounting system can use the flexible configuration of product costs to evaluate the value of warehousing and sales of products. In addition, for the subsystem of the cost management information system, it is generally dominated by the operation control system. During the implementation of the operation and management, the starting point is to continuously optimize the path of relevant implementation activities, and specify the specific implementation content to ensure that its implementation effect is greatly improved.
（3） Create and improve the organizational structure of strategic cost accounting
Generally speaking, the organizational form of a company will have a great impact on its business development and work efficiency. Therefore, in carrying out strategic cost accounting management activities, we must pay close attention to the upgrading of the enterprise's organizational structure, and at the same time, we need to create a set of perfect and standardized cost accounting rules and mechanisms, implement all-round, whole process and integrated management, and ensure that the enterprise's decision-making leaders, all departments and employees can attach great importance to cost control. Only in this way can we maximize the cost awareness and management thinking of all employees. From this point of view, in the process of implementing the strategic cost accounting system, enterprise employees must have good accounting professional ethics, and fully master the accounting and financial management processes and business management steps; The person in charge of the enterprise must dynamically analyze the internal and external competitive environment and operating conditions of the enterprise, combine the changing trend of the market, and refer to the actual situation of the enterprise, so as to objectively analyze the opportunities faced by the enterprise and the existing adjustments, which can bring reference and inspiration to the enterprise in making strategic decisions.
4、 Concluding remarks
In a word, the implementation of strategic cost accounting by enterprises can enable the company to adapt to the changing needs of the external market environment as soon as possible, thereby enabling the company to move towards a comprehensive, standardized and orderly direction, truly allowing local interests to take the overall interests and short-term interests to take the long-term interests. In addition, enterprises also need to introduce the latest management concepts, which can avoid the negative impact of the external dynamic environment on the development of enterprises and bring support and help to promote the sustainable development of enterprises.