Strategic Cost Management Study Of Small And Medium Sized Enterprises

The strategic cost management is the strategic management and the combination of the cost management, thegeneration of strategic cost management, on the one hand, to adapt to the need of the enterprise strategymanagement, on the other hand is to enterprise traditional cost management changes. The medium and smallenterprises in China as a country the main force of economic growth, the place of the complex economicenvironment and the internal and external costs facing pressure pressing for the enterprise adopt the new idea ofstrategic cost management, and small and medium-sized enterprise management characteristics also decided to thestrategic cost management theory in our small and medium-sized enterprise application feasibility and necessity.The purpose of writing this article is to try to small and medium-sized enterprises to provide a new advanced costmanagement method, small and medium-sized enterprises in strengthening the management level of cost and gaina competitive advantage.This paper based on the strategic cost management and traditional cost management relevant content andmethod is compared, and small and medium-sized enterprise cost management in the operation characteristics andcost management, the problems of the small and medium-sized enterprises to determine in the necessity ofimplementing the strategic cost management. And then draw lessons from foreign enterprise to succeed theimplementation of the strategic cost management experience, in strategic cost management method and the typicalmodel, this paper analyzed to small and medium-sized enterprises in China on the basis of the application ofstrategic cost management model of the goals and principles. The NA company as an example, the application ofstrategic cost management mode of the specific steps and methods used by detailed analysis and summary, putsforward the author for small and medium-sized enterprises implementing the strategic cost management humbleopinion. In the research method, this paper takes normative research is given priority to, in specific cases on thebasis of analysis, to a certain extent empirical research.