The Study Of Strategic Cost Control Model

In the modem times many changes have taken place. First, with the development of science, the technology of computers is used in manufacture and management. Secondly, the improvement in people's life make the market demand more variable than before. A new method of cost management: Strategic Cost Management has bom to fit the changes of company cost management external environments. It is a trend that the cost management and strategic management combined to provide the better way for business. This thesis discussed how to build a strategic cost control model for company. The main contents are as bellow:Firstly, disclose upon the inevitability that traditional cost control change to strategic cost control, and bring forward the theoretical frame for strategic cost control .It set a theoretical base for cost control.Secondly, apply the analytic method of SWOT to analyze the environments of cost control and discern the external opportunities and threats and the internal strengths and weaknesses. On the base of SWOT analyses, decide the strategy choice and make it fit the environments.Thirdly, analyze the cost drivers to find a effect way to control the cost drivers; the value-chain analyses method provide a better way for find the relation between the business activities and cost and a opportunity of improvement in cost.Fourthly, build strategic cost control practical methods. On the basis of thebusiness activities--product development, manufacture and customer service,provide a different cost control method for different activity phrase.