The Theory And Application Research Of Strategic Cost Management

As the information technology improves day by day, and market economic develops quickly, the economical environment faced by the enterprises has great change, and the competition between enterprises becomes more and more fierce. The great change of economical environment pushes the management science go forward. To adjust to this tendency, strategic management emerged. The core of strategic management is to look for the lasting competition advantages, which need to obtain competitive cost materials and information. But in this new management environment, traditional cost management can not adapt to the demand of strategic management because of its own flaws. All these things compel cost management to adjust its goal correspondingly, and demand that the enterprise enlarges the practical methods at the same time, then formed Strategic Cost Management. Strategic Cost Management (SCM) will bring important opportunity to the developing cost management theory. It is significant to put SCM in practice.This essay is divided into six chapters. In Chapter one, it mainly discusses the background, significance, research thought and methods of the essay. In chapter two, introducing the production, development and basic conception of SCM, and discussing and comparing every mode of SCM importantly. In chapter three, discussing the analysis tools of SCM deeply and particularly. The fourth chapter and the fifth chapter are the pivotal parts if the text. Thereinto, designing and building the SCM model for enterprise, meanwhile, discussing the factors which affecting the model and the idiographic step for setting up the model. Then, in chapter five, giving Qingtao TOYO Auto Radiator CO.,LTD as an example. At the base of analyzing the actuality of cost management, building the SCM system for the company. The sixth chapter is the conclusion part of the text, and summarizing...