The Construction Of Strategic Cost Management System In Domestic Enterprise Based On The View Of Value Chain

In 21 century, as the development of globalization in economy, corporations between enterprises become more and more frequent and intensive. Meanwhile, customers'demand tends to be individuation and the mode of competition is changing in business. This kind of change doesn't take place in single aspect of the product and service such as price, cost and quality. In contrast, it is the competition in business to achieve competitive advantage which stems from the integration of internal resource and the outside environment. Strategic management is turning to be a kind of competitive strategy. It raises unprecedented challenges to the research of accounting theory as well as practice.Because of the defects in traditional cost management method, it is imperative to develop a new cost management system. My dissertation is on the basis of value chain theory. Drawing on both domestic and oversea advanced thought of strategic management, considering the practice of enterprises, comparing and summarizing present strategic cost management modes, thus establish the strategic cost management system, which is on the height of strategy paying close attention to long-term profit of business and aiming at improving core competencies of enterprises.Strategic cost management system consists of four subsystems. They ate cost calculation subsystem, cost analysis subsystem, cost improvement subsystem and measurement subsystem. The four subsystems are correlated to one another, playing a special part in the process of cost management.