Optimization Study Of Cost Management System For Modern Enterprises

With the rapid development of the economic globalization and integration , enterprises are facing much harsh market competition, and how to keep the competitive advantage in long term is the pivotal of enterprise survival and development. The enterprises'competitive advantages come from two sources ,first one is cost advantage which means the ability to earn high profit by keeping low cost ,the second one is value advantage which means the ability to make full different with any other competitors.In light of the actual situation of enterprises of our country ,by effective reference and use of advanced experience of cost management ,it does worth deep thinking and exploring to optimize cost management system ,and strengthen the cost management.According to modern cost management's technology and theory, integrating inner and outside environments of Mehler Engineered CO.LIT, The paper designed the stratagem of cost cutdown model according with the long developing demand of the company. It also puts forward the system optimizatin model of the modern cost management which integrated ABC/ABCM,strategic cost management,object cost management and duty cost management.And proposes , several suggestions and countermeasures to optimize the cost management system , to improve the cost management level of the enterprises, and promote the competition of enterprises on the market.