Study On System Of Strategic Cost Management Methods

"Survival of the fittest"is the basic existing rule for the business enterprises competition. Consolidating the cost management functions to greatly improve the competitiveness is the only way for enterprises continuous existing and growing. Today, in the increasingly competitive condition, cost management has been the point for most enterprises to focus on. As the latest stage of cost management development the strategic cost management utilizes the concepts of strategy management into the cost management. But with characterizing cost management itself the strategic management has become to a new mode of cost management. The system of the strategic cost management ways is the main contents that the thesis studies for. And also it gives all-around discussion for the strategic cost management referring from its origin, developing and to the specific management methods in practice. The thesis starts from stating the concepts and developing progresses of cost and cost management. First, delivers the analysis and discussion for the origin, developing, meaning, target and characteristics of the strategic cost management, points out that it is the produce that was born for conforming to the modern managing environment of enterprises. The end all is to build up the long terms advantages in competition for the enterprises. The thesis then introduces kinds of conventional approaches currently popular used. Although these methods are categorized into the different sorts due to different views they hadn't been built up into an integrated system of methods. Based on the discussion of the strategic cost management and the introduction of management methods, departures from the view of virtual time and space, build up the new system of strategic cost management. According to the intrinsic properties of the things, the new system categorizes all the managing methods based on the time and space...