Research On The Application Of Customer Value - Oriented Strategic Cost Management

Since 1960 s, the buyer’s market comes into being as social wealth has gradually rolled up. The market competition becomes fiercer and fiercer. Thus, any company who intends to grow prosperously must cultivate its own competitive edge. To acquire competitive edge, companies should have prompt knowledge of external information. Besides that, companies should make strategies suitable for market demands and benefit for self-development, leading strategic management to the mainstream of enterprise management. The generation of strategic cost management is to realize the strategic target and gain a competitive advantage. Therefore, companies should conform to the principle of “cater to customers’ demand ” when generating strategical goals is concerned, and follow customer value in managing strategical cost.Under the background of economic globalization the competition between Chinese enterprises is more and more fierce.The cost management can’t get ride of the bondage of traditional cost management has been a important part of unable to get competitive advantage. Chinese enterprises can’t practical with good strategic cost management and to customer demand,the strategic implementation and its cost management together,The essay takes the importance of managing strategic cost and the condition where China is urgent for a reform in cost management into account. It also make the customer valve theory and the theory of strategic cost management together. Taking Haier as an instance, it concludes the current customers’ demands for household electrical appliance by analyzing the internal and external situation of a company.Furthermore, it analyses the company’s internal & external value chain following customer value after analyzing the current condition of management and strategy formulation. It picks out the current problems existing in Haier’s cost management and the causes. It optimizes and aggregates the problems from the aspect of value chain based on customers’ demand. This paper also discuss the problems of using the mode and the improvement measures wishing to make contribution to the application of strategic cost management in domestic companies.