Study On The Pattern Of Cost Management Promoting Of Chinese Enterprises

Cost management is vital for every company. For Chinese enterprises, how to promote cost management ability to hold advantage of low cost is a realistic problem to exist and develop in the more and more intensively competitive marketing economy. This thesis researches the dynastic process of cost management promoting with the view of total management and try to find an effective mode for Chinese companies. In the paper, cost management promoting means a company intentionally learns advanced techniques of cost management from aside and uses them to break the old cost management system to create new strategy to curtail cost.The main point of constructing pattern of cost management promoting is that the process of Chinese enterprises' cost management promoting is a kind of institutional creation based on their dynastic ability and in a certain economic and technical and cultural environment, so the process is strongly related to the environment and have inertia. Therefore the paper starts from discuss the history and status quo of Chinese enterprises' cost management, and then studies western advanced theory of cost management, which is the central resource for Chinese enterprises to learn. In the end the thesis set up the pattern of cost management promoting with analyze of factors and logics. The whole pattern consists of two subschemas for the process of analyzing and executing, in which factors of environment and factors of ability and factor of process is pivotal.The thesis consists of six charts:In chart 1, the paper comments on different literatures to find the theory start of the thesis. The paper uses economic theory to prove that Chinese enterprises should copy and create the advanced methods of western companies to promote their ability of cost management. At the same time, the paper uses "dynamic ability" theory to stress that the process of cost management promoting depends on the environmental factors and its history.In chart 2, through reviewing the history of Chinese enterprises' cost management, the dissertation emphasizes that the cost in Chinese enterprises have Chinese attitudeswhich is important influencing factors in the course of cost management promoting. Then the paper bring forward the case of cost management reform to confirm that only when a company can take measures to adapt to the certain phrase of economy and technology of country and itself, can it make success.In chart 3, the paper analyzes the development of western advanced methods of cost management. In this course, the paper especially point out the realistic premises of using those methods. Then the thesis indicates that the principle of the development of western advanced methods of cost management is that the revolution of technology results in greatly transformation of production mode, which determines the evolution of cost management. Therefore Chinese enterprises should think over the reality of economy and technology.In chart 4, thesis depicts the process of constructing the pattern. At first the paper classifies the influencing factors of cost management promoting into 3 species, environmental factors, factors of ability and factors of process. Environmental factors decide the way and the space for a company to promote its cost management, factors of ability lead to the difference between various enterprises. Factors of process make sure the realization of cost management promoting. Through analyzing and controlling the factors, paper constructs the pattern of cost management promoting of Chinese Enterprises. The whole pattern is made up with two subschema analytical subschema and executive subschema. The former is used to find an appropriate way and the latter is used to realize the promotion. At last the paper discusses how to use them.In chart 5, thesis uses the pattern of cost management promoting to analyze the case of logistics cost management in Haier. Through analysis, the case shows that the promotion of cost management in Haier breached the limitation of environmental factors, which owes to Haier's...