KX Company Strategic Cost Management Research

With the rapid development of world economy, the rapid development of science and technology, the emerging industry, the emergence of personalized customer requirements and product diversification, make each enterprise internationalization quickening advance, intensified global competition, companies face increasingly tough competition environment. Cost not only is a factor of affect corporate profits, but also a affect enterprise competitiveness size, development potential is an important problem. Strategic cost management is the new tools to improve enterprise competitiveness, strategic cost management as the focus in the study of current cost management theory and method, contributes to the perfection of modern cost management theory and method system, and also for the sustainable development of enterprises to gain competitive advantages and provides a practical model structure. This article try starting from the strategic cost management theory research, makes every effort to build match the KX company strategic development goal of strategic cost management solution.This article first embarks from the strategic cost management theory, introduces the basic ideas of strategic cost management, characteristics, model, implementation process, and then discusses the value chain analysis, cost driver analysis and strategic positioning analysis three strategic cost management analysis tools, and according to the three tool analyzes the KX company current situation and problems of strategic cost management. In strategic cost management under the guidance of relevant theories and analysis methods, the proposed KX company import the thinking of strategic cost management, strategic cost management and formulate the KX company optimization scheme and the implementation of safeguards.