Based On The Balance Scorecard Of Strategic Cost Management Research

With the globalization of economy characteristics of the increasingly obvious, great changes have taken place in the environment which the enterprise faces, the compete between enterprises becomes increasingly fierce. Changes in the economic environment to promote the development of management science, conform to the trend of development, strategic management emerge as the times require. But the cost is an important problem affecting the competitiveness of enterprises, the size of the potential in survival and development, the development of modern enterprises to quickly solve the problem of cost control method. In this new environment traditional cost management is difficult to adapt to the needs of the strategic management of its defects. Managers can not derive the cost improvement opportunities, so the cost control is weakening. The most effective way to change this kind of state is from a strategic perspective to understand the cost and to improve the level of enterprise cost management using the method of strategic cost management. Enhance their competitiveness and seek the enterprise lasting competitive advantage. Therefore, the strategic cost management is the inevitable choice of cost management in our country enterprise.Based on the basic theory of the Balanced Scorecard and strategic cost management as the breakthrough point, elaborates the Balanced Scorecard and strategic cost management is the basic contents and characteristics and summarized the theoretical basis of strategic cost management based on Balanced Scorecard. By theory analysis of the relation between the Balanced Scorecard and strategic cost management make full preparation for construction based on the Balanced Scorecard of strategic cost management system. Setting up the Balanced Scorecard of strategic cost management system based on clear objectives and functions, apply the logic relationship of system object and function of mathematical model analysis. Give full play to the role of structure and function of the Balance Scorecard advantage and target, index setting dimension and putting forward the improvement proposal. Finally, the strategic cost management case enterprises, design and analysis based on the Balanced Scorecard to the strategic cost management system in enterprise applications, and put forward reasonable suggestions ways to realize the enterprise long-term shareholder value maximization. Thesis will help promote the popularization and application of strategic cost management in the enterprise of our country. The Balanced Scorecard of strategic cost management system has a certain guiding significance for enterprises to improve the level of cost management based on strategy.