| This dissertation discusses application of strategic cost management in power enterprises in China, which is to improve the competitiveness of enterprises and have a stable competitive advantage in the power generation market. The theory section describes the concept and basic framework of strategic cost management, which bases on Cinque Mode that has been generally accepted. Application section is the main part, firstly, which takes Guodian as an example in order to apply specific analysis tools of strategic cost management, and proposes improvement measures for the existing problems; secondly, strategic cost management is extended to the entire power generation industry, and put forward practical advice and suggestion. How to integrate strategy into cost management for enterprises is discussed, and several inspirations are brought to specific cost management. |