Research On Evaluation Model Of Strategic Cost Management Of Listed Bus Manufacturing Enterprises

With the constant deeping development of economic in our country, the cost management of enterprise is no longer limited to traditional mode of cost management. And the strategic cost management was born, which is based on the change of cost management concept. The study of the theory is always the application method, and there is not too much the research of the evaluation of the strategic cost management. This study chooses the listed coach manufacturing enterprises in China as the research object, try to establish evaluation model of strategic cost management.The purpose is to make up for the defect of this part of the theory; The coach manufacturing enterprises as the research object, I hope to have some reference for other manufacturing enterprises.Firstly, the research filed the theories of the strategic cost management and the strategic cost drivers, found the study of evaluation of strategic cost management is relatively blank. So the article is based on the strategic cost drivers, establish the evaluation model of strategic cost management. Try to help the study of the theory,from the stage of implementation of strategic cost management into the stage of evaluation of the theory.Secondly, due to evaluation model of the strategic cost management is still at the early stage, and the studies of strategic cost drivers are more qualitative research.This paper try to apply the analytic hierarchy process and fuzzy comprehensive evaluation method as the evaluation model, the use of the qualitative indicators to solve the problem of the quantitative analysis. To solve the study of the strategic cost drivers to evaluate by the accurated data, is still one of the problems of the studies in the field. The process of the fuzzy comprehensive evaluation, the paper try to apply the fuzzy statistical test method to determine the membership degree coefficient. The evaluation result is established by the basis of a large number of statistical data, toensurethe scientificity and accuracy of evaluation results. lThirdly, some scholars have studied the strategic cost drivers with analytic hierarchy process, to weight the importance of the factors. However, the level is still in the division of three levels, relatively general and lack of systemic; In this paper,the index system of strategic cost drivers are divided into four levels, the study method of strategic cost drivers is innovative; The index system of strategic cost drivers is much more detailed and more applicable value in practice. jj gggkkgFinally, the paper will evaluate the application of strategic cost management with the model that was made, the object of study is the listed coach manufacturing enterprises; The paper try to popularise this model of the strategic cost management.The characters of the listed coach manufacturing enterprises is the similarity of the production pattern, the application of strategic cost management is relatively general;According to the existing problems, the paper will put forward the corresponding improvement suggestions.