Strategic Cost Management Study Based On Product Life Cycle

With the economic globalization and the changing of science and technology, political, economic, cultural and natural environment than in the past has greatly changed。From the macro perspective, steps of global economic integration has accelerated, competition among enterprises has increased, product life cycles has shorten, customer's demand has been more variety and individuality, and the business environment has shown "3C" features。From the micro point of view, because of the change of competitive environment, the scope of the enterprise cost management of products can not be confined to manufacturing areas, but extended to market demand analysis, and product design, and back extended to use, maintenance and waste dispose customers。In the face of the new environment, only focus on the production cost of traditional management process itself is clearly no longer meet the needs of modern enterprise management。In order to obtain a competitive advantage, Enterprises must stand a strategic height to be on cost management, update the concept ,and determine the scope of the new cost management, then strategic cost management came into being。Strategic cost management is based on product life cycle management costs。Through its R&D in product design, manufacturing, marketing, after-sales service and end-of-life disposal costs of the various stages of implementation of the strategic cost management in order to obtain cost-competitive advantage。Is a forward-looking, comprehensive, controlled, competitive, long-term cost management。This article began with the analysis of drawbacks of traditional cost management ,and expounded basic ideas and theories of strategic cost management。Then based on essential framework of product life cycle for strategic cost management, and emphasize on product life cycle cost management strategies for the implementation of specific measures for analysis。Finally, the author researched on application of strategic cost management in the product life cycle stages。In order to gain cost advantages in the fierce market competition, Enterprises must find the minimum of product life cycle cost。Therefore, the study of strategic cost management based on various stages of product life cycle is of great practical significance。...