The Applied Research On Strategic Cost Driver Analysis In Strategic Cost Management

The theory of strategic cost management requires the enterprise standing in the strategic height to focus on the long-term development plan of the company and to plan and control the cost from the overall angle. In order to adapt to the changing of external environment, the enterprises have to cultivate the enterprise's long-term competitive advantages. Enterprise strategic leads to the cost, we need to stand in the height of strategic to observe cost and its causes. This paper chooses Xi'an equipment manufacturing industry as the research objects. This paper is combined with the industry characteristics to find the strategic cost driver. In this article, based on the strategic cost driver, a research is studied which guides the industry enterprises to carry out the strategic cost management.In the essay, on the basis of domestic and foreign literature, a further and integrated research is done. The essay extracts the previous researches and sets on an index system. The system improves the research situations which only have qualitative researches and lack of quantitative researches. This article selects 76 Xi'an City equipment manufacture industries whose tax amount more than 5,000,000 yuan as samples. And in the form of questionnaires to obtain relevant datas and then uses SPSS 17.0 of 25 indicator variables for principal component analysis, at the same time, to structure the integrated score function. At last, the main strategic cost drivers are extracted and these drivers are analyzed. The strategic cost management strategy model is constructed through the fuzzy mathematics method. And a case is applied to the strategic cost management strategy model. Based on the analysis of sample enterprises, some important conclusions are as follows: there are six main strategic cost drivers that affect the strategic cost management. And they are: environmental driver, industry driver, staff driver, products driver, financial driver, cultural driver; On the basis of six main strategic cost drivers, the strategic cost management strategy model is constructed and a caes is used to apply the model; Through the application of the case, the company can make the corresponding strategy choice which is adapt to the model. The application plays an important role in the model application.