Study On The Strategic Cost Management Of Enterprise

With the great improvement of science and technology, the ecnomic envioroment of the enterprises has changed, the competition of businesses becaomes fierce day by day. Company, which wants to gain competitive advantege, has to focus on the strategic factors, and think on the strategic view. Because of this trends, strategic management emerged. However, in this new enviroment,traditional cost management couldn't adapt the changing envoroment and strategic management, because of its own flaws, this situation urges companies to adjust the goal of cost management, to extrend the way of its practicing, then, formed strategic cost management(SCM). The improvement of strategic cost management would benefit for the cost management of companies, and help them gain competitive advantege. There will be strong needs to improve strategic cost management in our country. It is significant to put SCM into practice.Fistly, this essay is based on the real situation and limitation of cost management, concluded the necessity of renewing the idea and methods of cost management. Then it studies the conception, principle, characteristics and practicing model of SCM. At last it provided another practicing model, and anlysis a real case about an auto company. This essay is divided into 5 parts:The first part is the 1 st chapter, elaborates the research background and research significance of the paper, introduces the present study situation in domestic and abroad about strategic cost management, then proposes the primary study coverage and innovation spots.The second part is the 2nd chapter, analyzes the present development situation and the cause of cost management, and pointed out the flaws of cost management, preparing for drawing out the concept of SCM in the next chapter.The third part is the 3rd chapter, analysis the reason of emergence of SCM, eleborete the concept, principle,I deas and characteristics of SCM, preparing for bulding up new SCM model in the next chapter. The fourth part is the 4th, 5th chapters, introduces the SCM pratical pattern, inclueding the value chain analysis, strategic position analysis, strategic cost driver analysis, analysis the different pattern which set by the domestic scholar, and bring forword the new SCM pratical pattern; At last, it designs an auto plant as a case of strategic cost management, which vividly explaincd the application of value chain analysis, strategic position analysis and strategic cost driver analysis in enterprises.The fifth parts is the 6th chapter, gives the addvices about how to put SCM into practice, in the end, it describes the future implement of SCM.Strategic cost management born for the desire of the times, it ensures the competitive advantage of enterprises.