Theoretical Analysis And Procedural Study Of Strategic Cost Management

Enterprises should stand in the height of strategy in order to adapt to the constantly changeable competitive environment, Foster the advantage of competition for a long time, strategic management arises at the historic moment, DSS as business administration, Cost management should carry on strategic expansion. At first, this text analysis basic theory of strategic cost management, and difference with traditional cost management. Define strategic cost primary purpose of management lie in guarantee the realization of the objectives of enterprise strategic management .The work should launch under the strategic choice and organize cost manage of setting strategy in enterprise; On this basis, have studied its concrete procedure in the course of these two and concrete relation at stage different from enterprise' s strategic management of every measure further, deeply discussed the foundation of strategic cost controlling mechanism - strategic cost motivation system coordinate optimization control mechanism.