Strategic Cost Management

Following the arrival of the era of knowledge-driven economy, we experience all the time mat era improve the far-reaching influence on economical operation and business administration. Science and technology advance by leaps and bounds, new industry emerge in an endless stream, customer demand individualized, changeable to take and enterprise products pluralism and unique to take. And this leads to the acceleration of enterprise internationalization trend, also the global competition grows in intensity. The uncertain degree of enterprise external environmentcondition strengthens, which forces enterprise competition for markets and development space. In order to keep lasting competition advantage among fierce market competition, they turn the goal from long-term goal to short-term goal during management and administration, Specialization functional management transformed to overall decision-making and management. Management activities are up-leveled from tactic level to strategic level and form the idea of strategy and strategic management " obtaining the competition advantage" is a core of strategic management, then the advantage of the cost is one of the important competition advantages , so strategic cost manage must form an intact systematic system as an important organic component of strategic management to enable the enterprise to implement strategic management and effective cost management at the same time. Strategic cost management was proposed by British scholars in the eighties and developed and perfected by the application in the U.S.A., Japan, etc. China has already joined WTO and the market competition is getting fiercer day by day. Whether an enterprise can effectively apply strategic cost management is a key factor for surviving and development Therefore this thesis aims at the eager demand of this situation and tries to explain the theory of strategic cost management system in consecution, combine the reality of our country and use the way hi which the case is designed to expound the concrete application of strategic cost management and expect to use strategic cost management to play a certain reference arrives role to enterprises of our country in practice.This thesis can be divided into six parts:The first part briefly introduced the strategic cost management, including the emergence, definition and characteristics of strategic cost management The emphasis of this part is to divide the theoretical system of strategic cost management into methodology and application theory. Play a role in touching briefly on the essentials after arriving to the following argumentation.The second part, based on the methodology, mainly discussed the application program or method of fact value chain analysis, strategy orient analysis, cost reason analysis.The third part, based on the application theory, discussed the three major implementation procedure or method of the prediction and decision, strategic cost management plan and control and strategic cost achievement appraise measurementThe fourth part, based on the discussion above, discussed the current situation of our country enterprise implement of strategic cost management and put forward four feasible suggestions.The fifth part emphasize that the dynamic characteristics of direct embodiment of strategic cost management is that it needs to adapt actively to the changes of era. Explain under the environment of knowledge-driven economy era, the adaptability change of strategic cost management system.The sixth part chose the representative strategic cost management procedure, and design a cement plant as a case of strategic cost management 'Vividly explained the application of strategic cost orient analysis, value chain analysis and cost reason analysis in enterprises implement of its strategic cost management...