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党的十九大报告明确指出，当前，我国经济的发展已经从过去的高速增长阶段转变为追求高质量发展的新阶段。推动社会的绿色化和低碳化成为至关重要的战略布局，在这一政策背景下，玻璃制造行业面临产品结构调整、产业格局重组、技术和商业模式创新发展等巨大挑战，伴随着产品同质化严重和新兴力量涌现使该行业展现出产能过剩等问题，成本管理成为企业获得优势的核心要素。战略成本管理，作为企业经营管理的一项重要策略，从战略的高度出发，着眼于长期性、全局性的成本控制，旨在为企业带来可观的经济效益，并进一步提升其在市场竞争中的竞争力。企业应当充分重视战略成本管理的作用，并将其贯穿于整个生产经营过程，以实现持续稳健的发展。

本文以文献研究法和案例研究法为基础，在综合国内外基于价值链的战略成本管理研究的基础上，以玻璃行业的代表企业金晶科技作为研究对象，结合公司战略成本管理现状，在分析战略定位的基础上，从企业内部价值链、外部价值链和竞争对手价值链三个层面阐述其战略成本控制状况，并针对公司存在的问题提出优化建议。

通过研究发现，金晶科技战略成本管理存在研发经费回报率低、传统玻璃产能过剩、光伏产业结构升级缓慢、品牌意识不足、产业上下游合作不足、仓储及物流缺失等问题。对此，文章建议注重研发成果转化进而改善研发效率、优化资源配置、加快产业结构升级步伐、建立完善仓储及物流系统、丰富营销网络、仓储物流系统化等措施。

The report of the 19th National Congress of the Communist Party of China clearly points out that at present, China's economic development has changed from the past stage of high-speed growth to a new stage of pursuing high-quality development. Promoting the green and low-carbon society has become a crucial strategic layout, in this policy background, glass manufacturing industry is facing product structure adjustment, industrial restructuring, technology and business model innovation and development and other great challenges, with serious product homogenization and emerging forces to show the industry overcapacity and other issues, Cost management becomes the core element for enterprises to gain advantages. Strategic cost management, as an important strategy of enterprise management, starts from a strategic height, focuses on long-term and overall cost control, aiming at bringing considerable economic benefits to enterprises and further enhancing their competitiveness in the market competition. Enterprises should pay full attention to the role of strategic cost management, and it runs through the entire production and operation process, in order to achieve sustainable and steady development.

Based on the literature research method and case study method, on the basis of comprehensive research on strategic cost management based on the value chain at home and abroad, this paper takes Jinjing Technology, a representative enterprise in the glass industry, as the research object, combined with the current situation of the company's strategic cost management, and on the basis of analyzing strategic positioning, This paper expounds the strategic cost control from three aspects: internal value chain, external value chain and competitor value chain, and puts forward optimization suggestions for the existing problems of the company.

Through research, it is found that the strategic cost management of Jinjing Technology has problems such as low return on research and development funds, excess capacity of traditional glass, slow upgrading of photovoltaic industry structure, lack of brand awareness, lack of upstream and downstream cooperation in the industry, and lack of warehousing and logistics. In this regard, the paper suggests that we should pay attention to the transformation of research and development results to improve research and development efficiency, optimize resource allocation, accelerate the pace of industrial structure upgrading, establish and improve warehousing and logistics systems, enrich marketing networks, warehousing and logistics systematization and other measures.