长安汽车新能源发展中的战略成本管理研究
Research on Strategic Cost Management of Chang’an Automobile in the Development of New Energy

随着环境污染问题的日益严峻，在“双碳”目标的推动下，我国正加速经济社会的全面绿色转型，大力发展绿色能源产业已成为各行业未来发展的必然趋势。在这一背景下，汽车行业也迎来了深刻的变革，传统的燃油动力系统正逐步被电力系统取代，新能源汽车成为行业转型升级的核心方向。以燃油车为主的传统车企和大型国有车企不得不重新审视自身的发展战略，积极转向新能源领域，以适应市场和政策的双重要求。然而，国内自主品牌汽车企业在这一转型过程中面临着双重压力，依靠单纯的低成本战略已难以适应新能源产业升级的需求，因此，国内自主品牌必须摆脱传统的低成本竞争思维，转向以战略成本管理为核心的发展模式。战略成本管理不仅要求企业关注短期利润，还需要结合行业发展趋势，提前布局前瞻性技术与市场渠道，从而打造差异化的核心竞争力，从而形成长期的竞争优势。本论文以长安汽车为研究对象，运用战略成本管理的相关理论与方法，从生产、供应链、销售及市场等多个环节出发，全面考察其战略成本管理的实践情况。以全产业链视角进行深入分析，探讨长安汽车在新能源汽车领域发展过程中所具备的竞争优势及存在的不足，剖析了国有大型车企的转型发展难度，为其他发展中的新能源汽车企业提供有效借鉴，对我国汽车企业实施战略成本管理具有现实指导作用。
With the increasingly severe issue of environmental pollution and driven by the “dual carbon” goals, our country is accelerating the comprehensive green transformation of its economy and society, and vigorously developing the green energy industry has become an inevitable trend for future development across various sectors. Against this backdrop, the automotive industry is also undergoing profound changes, with traditional fuel-powered systems gradually being replaced by electric systems, and new energy vehicles becoming the core direction for industry transformation and upgrading. Traditional car manufacturers, primarily focused on fuel vehicles, and large state-owned enterprises are compelled to reassess their development strategies and actively shift towards the new energy sector to meet the dual demands of the market and policy. However, domestic independent brand automobile enterprises face dual pressures in this transformation process. Relying solely on a low-cost strategy has become insufficient to meet the demands of the upgrading of the new energy industry. Therefore, domestic independent brands must break away from traditional low-cost competitive thinking and shift towards a development model centered on strategic cost management. Strategic cost management not only requires companies to focus on short-term profits but also necessitates aligning with industry development trends, proactively laying out forward-looking technologies and market channels, thereby creating differentiated core competitiveness and establishing long-term competitive advantages. This paper takes Chang’an Automobile as the research object, utilises the relevant theories and methods of strategic cost management, and comprehensively investigates the practice of strategic cost management from production, supply chain, sales and marketing. This paper