Research On Application Of SCM In Chinese Enterprise

Strategic cost management controls the cost at the same time considering competition position. It is different form the traditional Volume-Based costing and offers more reliable cost information, the enterprise adapts lasting-changing outside environment by strategic cost management. Strategic cost management was proposed by British scholar Simon (Simon, 1981) in the eighties and developed and perfected by the application in the U.S.A, Japan, etc.At first, this thesis sets forth limitations of traditional cost management and contents of SCM, analyzes the difference of traditional cost management and the strategic cost management, and combines our country business enterprise currently cost management present condition, argues that SCM necessity to be put into effect in our country. At present, the cost management of our country lays particular stress on calculating about cost by removing expenditure. But the enterprise does not considers the value in the market, and don't improve quality and function about the product. Twenty-one century, china has already joined WTO and the market competition is getting fierce day by day, how to improve the competition ability of our factory is an urgent problem. Strategic cost management includes four main activities: Activity-based costing, competitive advantage analysis, Value-chain analysis, Cost-driver analysis. Activity-based costing is helpful to calculate cost about all links of the enterprise, and help enterprise control these links, then cut down the cost by perfecting link-chain. Competitive-advantage analysis guarantees the tendency of cost management by the defined strategy. Value-chain analysis provides a frame about strategic cost management roughly. Cost-driver analysis can reveal the factor about the cost and how to control these factors.Secondly, this thesis aims JiangDong Group as the research object, in the light of the product cost information really lose currently, the product list price is not reasonable, the low cost strategy cans not get the predicament of the valid...