Strategic Cost Management And Application In Sichuan Toyota Motor Co.,Ltd

Based on the author comprehending relationship between corporation strategic target and cost management, the author brings up definition of strategic cost management and research contents. Thereafter, the author expatiates defects of traditional cost management. Afterward, on base of analyses of strategic position and value-chain and cost moving-cause, the author points out how the enterprise should develop strategic cost management. Thereafter, according to comparing traditional cost calculating method with moving cause cost method, the author shows that moving-cost method can promote enterprise to analyze value-chain and cost moving-cause efficiently. In this way the enterprise can efficiently identify cost moving-cause. Also the enterprise can provide basis for cost management. Thinking of the operation of strategic cost management, the author puts forward cost indexes of finance and non-finance. These indexes can help to control enterprise daily activity by joining balance count method. Finally, by explaining application of strategic cost management in Sichuan Toyota Motor limited corporation, the author gives some reference for making strategic goal and value chain analysis. By those explanations, the author draws a frame of strategic cost management. This can advance cost management level at enterprise of our country.Because of limited knowledge, the thesis may have a number of shortcomings .The author hope that readers can give the author advice.