Cost Management Based On The Strategic Positioning In The Passenger Train Manufacturing Profession

After the financial crisis, the prices of raw materials and the energy are rising continually , both the goods cost and the labor cost raise on the heels of it, then, the enterprise's cost expense increases along with it, as a result, the enterprise's benefit space reduced relatively. This kind of phenomenon is especially obvious in the passenger train manufacturing firm, in which the cost expense occupies the key component. The reason is that, as to the passenger train manufacturing firm, with the influence of advanced overseas technology, the Chinese enterprise's capital expenditure is occupied by the introduction of raw materials, the spare parts and the fittings, and the task of the enterprise itself is to complete bikes'matching. The raising price causes the raising cost expense inevitably, it has brought the passenger train manufacturing firm's cost management with enormous difficulty, and affects the enterprise's achievements management indirectly, consequently, both the enterprise and the government management section have taken this question seriously.Under the condition of modern market, defeating the competitor involves the question that how to maintain the core competitiveness in the intense competitive market environment. The most effective method to promote the realization of the goal of enterprise development is that, surpassing the competitor in the cost management, reducing the enterprise consumption as more as possible and avoiding waste as far as possible. On the other hand, the formation of buyers' market requires that a enterprise must satisfy the customer firstly, meet the customer's personalized need, and produce the product which can conform to the customer's demand truly, if it wants to be the head of the profession in the keen competition. Currently speaking, position is really vital; it limits an enterprise's management scope, and indicates that which costs will happen.So,This article begins from strategic positioning, and regards strategic positioning as the core of cost management. Discussing the issues of cost management for the bus manufacturing industry ,through the analysis on the present situation of the passenger train manufacture profession's development and cost management, this article deduces that the enterprise should improve the structure of cost management. Then, this article carries on SWOT analysis about YTCO, combines the practice on the strategic cost management of YTCO, enumerates the effect after the implementation of new strategic cost management , and draws the conclusion that -- cost management based on the strategic position is very important in the passenger train manufacturing firm .So, to some extent, this article has certain innovation.This article uses specification methods, such as theoretical summary, SWOT analysis, case studies, and comparative analysis, on the basis of existing theory, builds a framework of cost management based on strategic positioning. Then, this article suggests a series of measures, and draws the conclusion as follows:1. In the model of cost management based on strategic positioning in manufacturing enterprises, the core content is the enterprise's strategic costs positioning and selection. Strategic positioning is a complex project, especially for the manufacturing enterprises, which involves all aspects of business processes. Strategic cost management in the manufacturing enterprises is cost leadership strategy, but, it cannot be simply attributed to the cost amount reduced in the production process, and should be seen as the comprehensive spending of R & D , procurement of materials and parts, production, installation, sales and service after sales, so enterprise's earnings will improve through cost-effective measure.2. When building the mode of cost management based on strategic positioning, manufacturing enterprises in China should take measures as follows: focusing on strategic positioning to achieve sales targets; introducing cutting-edge technology vigorously to create new energy-saving products; paying attention to the communication with suppliers to reduce procurement costs; improving operational efficiency to reduce production costs; mobilizing the enthusiasm of all staff involved to train the staffs'awareness of cost management; creating corporate culture to form the core of sustainable competitiveness; undertaking social responsibility actively to enhance brand impact.