The Research On The Problems Of Strategic Cost Management In Enterprises

Along with the third technology revolution sweeping the seven sea, electronic technology was widely applied in different industry and it improved manufacture socialization grade more and the economy developed more. The market requirement was inclined to individuation, the renovation of production accelerated and the competition among the enterprises became much more hotly. The enterprise who wanted to survive and develop in this kind of circumstance not only rested with the actual management status but also the long-term development in the future ,the establishment of correct strategic decision-making of the enterprise, taking action rapidly and winning competition superiority by ascertaining the future development direction. Under the new management circumstance, the manager could not get a cost improving opportunity leads to cost control weaken because the traditional cost management was difficult to fit with the requirement of strategic management due to its own limitation. The most effective pass to change the state is to command and manage strategic management as soon as possible, looking on the cost from strategic height and explore the methods of strategic cost management to improving the level of the cost management and enhancing the competition strength of the enterprises, especially the state-owned enterprises in our country.In this thesis, we analyzed the basic theory of strategic cost management in the western countries and explored the internal logic relationship between the changes of inside and outside circumstance the enterprise faced and strategic management, between the strategic cost management and the competition superiority the enterprise obtained. Furthermore, we explored the two strategic cost management patterns with wide influence in the world, activity-based cost management and cost design, separately we studied them in detail and discussed on their background of coming into being, essential thought and methods systematically. We also evaluated and analyzed their priority and limitation; then we brought forward that they would be possible to be syncretized internally. In the end of the thesis , we put forward several strategy of the application of strategic cost management in state-owned enterprises combining with the cases of the successful application of strategic cost management in the two state-owned enterprises Meiling Inc. and EPW factory.