Under The New Competitive Environment, The Cost Of Doing Business Management Studies

With the development of the internet and globalization, the competition in the new environment is getting more and more open and intense, and the traditional pattern of cost management has been unsuitable to enterprises. In order to adapt the changing environment and get the strategic cost advantage, we must renew our view on cost management, expand the content of cost management, and improve the method and vel of cost management. The main factors that can reform cost management consist of the change of market, the innovation of system and the improvement of technology. So on one hand, we must make use of the improvement of system and technology, and put cost management into the strategy of enterprise. On the other hand, in order to make the value chain of enterprise more efficient, we must study the reality of our country and enterprise, analyze each cost driver, and clear up all the parts that can not increase value in the whole value chain. There are four chapters in this article. Chapter 1. The development of the theory&practice of cost management. Chapter 2. The essential changes in the new competitive environment, and the challenges from it Chapter 3. The analysis of the tendency in cost management. Chapter 4. The primary research of how to reinforce the anticipation of cost management, based on the reality of Chinese enterprises.