M Communications Corporation Strategic Cost Management Applied Research

Based on references of national and overseas research of enterprise Strategy Cost Management (abbrev. SCM), the paper studies a SCM case of a Chinese large-sized high-tech corporation (abbrev. M) which deals in communications equipments. By analyzing, discussing and summarizing SCM practice, its purpose is pushing on the development of our country's SCM theory and operation.1. Structure and BriefThe thesis contains four chapters.1.1. Chapter 1: SCM general. The content of this chapter is theory basis of other chapters behind it.It is taken as the opinion of this article that SCM is about enterprise how to use cost information to choose strategy and how to organize cost management under dissimilar strategies. The author think that the basic frame of SCM should be to seek for long-term competitive advantage using three main strategic analysis tools which include value chain analysis, strategic position analysis and cost driver analysis. As the supporting function system of strategy management, the general implement steps of SCM should involve strategic choice, strategic programming, strategic performance and control, measure and evaluation of strategic achievement.1.2. Chapter 2: the SCM basic frame of M. This content constitutes from four-part cent. The writer tries to set up the SCM basic frame of M according to the related data of the collection.The first part is introduction of M relevant circumstance, which shows that M has good foundation condition of SCM implement. The second part is the strategic position and programming of M. At this part, not only M's strategic position but also the first step and second step of its SCM, namely strategic choice and strategic programing, are introduced.