| Even in the small and medium enterprise market competition and mature, but also highlights the importance of strategic cost management. Import strategic cost management can improve the competitiveness of enterprises, and the current practice of the majority of SMEs are still widespread traditional cost management, restricting the development of enterprises. In this context, the influence of strategic cost management for SMEs has theoretical and practical significance. The strategic cost management in SMEs in the use of current cost management as an object of study, from a theoretical level, both strategic cost management theory and management theory by combining edge research in the field; from a practical level, this study will certainly help SMEsand will help to guide SMEs to enter the automotive industry continues to grow.Based on a more systematic study of the relevant literature, summarizes the basic theory of strategic cost management, and as a guide, a more systematic analysis of the characteristics of SMEs and their impact on strategic cost management, the SWOT method, the value chain analysis, analyzes the problems and causes of Taylor Motor Company Strategic Cost Management, affirmed the necessity of implementing the company’s strategic cost management and the causes for these problems and put forward suggestions targeted, constructive:(1) appropriate ways and means, the full import of strategic cost management concepts;(2) to shape the corporate culture of strategic cost management, strategic cost management culture full consciousness;(3) construction to adapt to the new situation of the Tyler Company strategic cost management mode。... |