Research On Strategic Cost Management Methods And Applied In Aerospace Design Procession

In recent years, in Britain, the U.S., Japan and other countries of enterprise management practice, strategic cost management has become a strengthening cost management and achieve competitive advantage powerful weapon. China's enterprises in long-term business management practice, the cost of the scientific management methods and effectiveness have also made useful exploration and accumulated a lot of cost management experience, but these cost management experience largely limited to traditional tactics cost management areas, involving little strategic sense cost management. To change this situation, on the need to strengthen the strategic cost management of theoretical study and practical exploration.Space research units is a typical military enterprises, in production models have been developed to comply with the "ensure node", "ensure success" research and production principle, and this idea in our planned economy, the promotion of a dynamic development of China's aerospace industry, to safeguard national interests have played a positive role. However, such case cost management needs to develop a model center is quite extensive. In addition, in accordance with military pricing principle, the use of military law weighted price if the units to strengthen cost control, cost reduction, then the calculation of profit making smaller base, profits will decline. This phenomenon flogging Express cattle, the "high-cost high-income" and "to the rich accidents" reverse option was pervasive, causing many unnecessary waste and losses. With the gradual opening up the domestic military production permit, to some extent, allowing the private sector to compete, the cost of administering the current status of military industrial enterprises, there is absolutely no competitive advantage at all, the situation facing extremely serious, aerospace and the same case. Therefore, the introduction of new cost management thinking, the use of the corresponding management methods, is an important means of improving aerospace Performance and price ratio is to enhance the competitiveness for aerospace research.The competition from enterprises in terms of strategic cost management strategies basic meaning, basic objectives and basic ideas and methods to explore what measures system, and aerospace research, for example for empirical analysis in an attempt to draw the corresponding strategic cost management, improved cost management deficiencies, and further enhance aerospace and cost management, enhance their competitiveness.