Research On Application Of The Strategic Cost Management In The High-tech Enterprises

The21st century is the world knowledge economy era of the big bang, therehad been substantial development in the ten years into the new century, the worldof high-tech and economic management level. Investment in high-tech start fromthe nineties of the last century, China continued to increase, while the high-techindustry has been the rapid development of high-tech in an important position inthe development of the national economy has become increasingly prominent.Therefore, the development of high-tech enterprises, we’re going to be moreattention. Continue to strengthen the management of these high-tech enterprisesfrom the perspective of enterprise cost management is critical to improve theirviability and competitiveness.The high-tech enterprises in order to meet the increasingly complexcompetitive environment, it is necessary to improve their competitive advantage.In order to have a long-term competitive advantage, cost management needs ofhigh-tech enterprises to meet the requirements of the long-term developmentstrategy. The same time, the cost of control of high-tech enterprises must also beconsidered from the perspective of enterprise development strategies. Therefore,in order to adapt to the requirements of the development of high-tech enterprises,the need for traditional cost management theory and knowledge necessaryinnovation and development, and not just confined to the surface in the study anduse of to learn Western strategic cost management theories and methods when, tobe able to do a close and the actual situation of the high-tech enterprises tocombine their innovation and development, according to the actual situation andthe ability to perfect the implementation of high-tech enterprises, strategic cost management.In this paper, accounting, strategic management, financial management, andother related professional disciplines of knowledge and research methods, bycombining theoretical research and empirical research, combined with the currentsituation and characteristics of high-tech enterprise cost management, strategiccost management in high-tech enterprises. The application of the in-depth studyand discussion, and empirical research as to the typical high-tech companies-Xuzhou Borch depth study of the practice and application of strategic costmanagement in the company.Through the study of the subject, from the height ofthe long-term development strategy of high-tech enterprise cost managementanalysis and research, hoping to find more suitable for a high-tech enterprise costmanagement practices, awareness of these high-tech enterprises in the marketabove core competitiveness, reduce operational risks that might be encounteredin the actual course of business.