Media Strategic Cost Management Test

Based on the status of the media cost management and characteristics of the media products, this thesis explores a new method of cost management to solve the problems which couldn't be solved by traditional ways. In this thesis, the theory of SCM (Strategic Cost Management) is used for reference, which has been applied effectively in manufacturing industry. By the comparison with traditional cost management, SCM is analyzed on its advantages, its connotation, and its essential executive method. The importance of SCM is well informed by the way of illustrations. A kind of new method cost management is established to provide the new concept and the analysis method for media cost management and the fundamental research. Firstly, the thesis analyzes SCM from the aspects of its arising, developing, meaning and characteristics, regarding it as a breakthrough on traditional cost management. SCM possesses the incomparable qualities of being extroversive, competitive, foresighted and integrated. This thesis summarizes SCM theory and executive procedures. Secondly, this article introduces the steps about SCM implementation precisely, including value chain analysis, strategic positioning analysis, and cost driving analysis. And the way how to realize MSCM through restructuring value chain is also explored. Finally, the methodology of MSCM is summarized by a case, and some suggestions are put forward. The aim of the thesis is to make some contributions to the development of Chinese media cost management.