Research On The Theory Of Strategic Cost Management System

Along with the economic system and the rapid development of information technology, the enterprise external environment has changed very greatly, the enterprise faces business environment and management mode has undergone earth-shaking changes, the competition between enterprises becomes increasingly fierce, the traditional cost management methods already can not adapt to the development of the enterprise. From the early 1990s, managers emphasize the using of competition strategy at the same time, concerned more about enterprise core competitive ability cultivation. As the new development of the strategic management theories, based on the core competitiveness of strategic management ideas to show people the intrinsic reason of enterprise success, it is the fundamental way to reflecting enterprise competition advantages.The formation and development of The enterprise strategic management theory history is no far, but in reality the practice of enterprise management plays an important role, and has become the most important management guiding principles and scientific method, objectively speaking, in the increasingly fierce competition in the market, if the enterprise doesn't put strategic management theories to use to guide the production and business operation activities, it is difficult to obtain long-term profitability, and the enterprise is very likely to be eliminated by the market. Changes in business environment promote the development of management science, strategic cost management was born. The strategic cost management of the core is enterprise's persistent competitive advantage. We must take it as a long strategy to realize cost, to explore the strategic cost management method, so as to improve the enterprise cost management level, increase its competitive strength. Our research on the strategic cost management with respect to the western developed countries is relatively late; this is related to our most enterprises'traditional cost management, the immature external competitive environment and so on of the current situation. Structurally, the paper includes five parts. The first part is the preface, mainly including the research background and significance, the research situation at home and abroad, the research methods and the paper framework. The second part is the introduction to the theory of the strategic cost management, mainly including the social and economic background, the concepts, the objectives, and the pattern and analysis tools. The third part is the strategic cost management system, and the theory and method of combining the case analysis, expounds the strategic cost management system for the enterprises. This will be the strategic cost management system is divided into strategic cost forecast, strategic cost decision-making, strategic cost plan and control and strategic performance evaluation of four parts. The fourth part is implementing the strategic cost management problems and Suggestions. The fifth part is the conclusion.