The Strategy Cost Management Research Of WHOLEWISE SCI.&TECH.CO.,LTD

In 20th century, management is concerned on expending; the management in the 21th century is mainly on how to make enterprises stronger. At present, WHOLEWISE SCI.&TECH.CO.,LTD. is in the crucial phase of development. Its income of core operation rised up from 2002 to 2005, but the rate of net profit droped year by year, and the total cost never descended. the cost management lacked strategy has restricted the enterprise's development .In view of these questions, this article uses the strategy cost management theory, and gathers the detailed historical data, and thoroughly studies the cost management of WHOLEWISE.By the PEST environment analytic method and the SWOT strategy analytic method, basing on the careful thorough analysis about the macroscopic environment, the competition environment and internal condition of WHOLEWISE, the second wave of telecommunication industry is taken as the develoment opportunity of WHLIEWISE . The challenge intensifies the market competition, so the enterprise must reduce the cost, and make itself strong; The superiority is the technology, the relative market share and the talented person who has the comparison superiority; The inferiority is the weak supplier relationship and the high cost.After analyzing the strategy cost management of WHOLEWISE by using the value chain analysis tool, the Boston matrix localization model and the cost agent analysis method, the development way of WHOLEWISE are given . WHOLEWISE must coordinate and optimize its value chain according to the profession value chain, internal value chain and the competitor value chain and eliminate the waste; Should achieve the product optimization combination through maintaining the golden cow product, developing the star product, cultivating the young boy product, reorganizing the thin dog product; should manage cost depending on the constitutive cost agent and the execution cost agent . Finally, researching the cost management of WHOLEWISE though the strategic cost management logical program fundamental ,it is thought that the cost management must be systematic, logical and strategic. The main conclusion of this article is:The software enterprise cannot too rely on the national finance subsidy, and it can go forever by making itself stronger; Our country software enterprise has the comparison superiority at aspects of talented person, research,development and localization; The cost management must strengthen the value chain management, the strategic localization management and the cost agent management, and must unite the macroscopic and the microscopic on the cost management logical program.The innovation of this article is: Makes up the flaw that our country current strategy cost management research only on theory; Creatively unifies the strategic cost management analysis tool and the logical process the research.This article practical significance is: Has the reference value to the strategy cost management on the WHOLEWISE and other similar enterprise, and it will promote our country strategy cost theory and practice.