JK Company Strategic Cost Management Application Research

With the coming of information age. the quick step of the world economy globalization. As well as the financial crisis that is from induction to the constant deepening and then out of the shadows. These facts, make the enterprise managers have to slow down steps, rationally facing the change of different situation and the great influence of the change of the world’s new economic structure, reconsidering the new managing strategy which should be more reasonable for the enterprise development. It also requires the financial managers of the. enterprise with a global view to the strategic cost management to make and position the financial activities, to seek the new development and strengthen the status of market competition. According to this thinking, the problems that affect the development of the company is seriously analyzed. It is hoped that the ability on the profit can be enhanced through adjusting and improving the enterprise cost management mode, thus to enhance market competition for a new development.This article from the enterprise strategic cost management research background, purpose, content and way of thinking, by premising the relative knowledge system on strategic cost management theory, to introduce one by one the specific analysis method on strategic cosf management i.e. value chain, strategic positioning and cost driver. And as a theoretical reference basis, this thesis also introduces the control method of strategic cost management. Through the introduction of the weak industry development trend and environment of Jk company, analysis of JK company current position, and mainly state the existing cost management mode of the company; Under the guidance of theory to find out the existing management delects, and the direction need to improve. According to application analysis, fix-the value chain system which affect the company, after dissect the company’s SWOT index, fix the strategic positioning complied with the company’s development goal; finally do the cost drivers analysis. According to which, to make and fix the reasonable executive strategy; on strategic cost management, as well as the necessary guarantee system. Finally, this thesis will to do the predictive evaluation on the expected result, making the summary of the full text, also look hopefully the future development prospect after the implementation.