The Theoretical Thought And Framework On Corporation Strategic Cost Management System

Meeting the needs of era, cost management should combine strategic management with arranging in tactics. Thinking deeply into a management system from the point of strategy, the thesis analyses the cost, the cost mangement and the cost mangement system, and puts forward strategic cost management that is a new stage of cost management.Firstly, the thesis proposes the basic framework of the cost management system combining the basic theoretical system and the pratical system, on the base of the elabraty the characteristic, the thought foundation, and the analysing tool. Then, the thesis analyse the framework of corporation strategic cost management in detail. And the thesis has described the logic structure and content of every point of system concretly. The researches in theory make enterprise have regulationgs to abide by.Finally, the thesis analyses the enterprise of our country in reality, points out the subject matter when enterprise advancing strategic cost mangement, and proposes countermeasure in view of the above.