Application Research Of Strategic Cost Management In A Cotton Spinning Company

Under the information technology development background, the information technologyhas been applied to a variety of industries and enterprises, with the coming of economicglobalization, between industries, between the enterprise and enterprise’s competition is moreand more big. The greater challenge application methods of strategic management inenterprise application of traditional management accounting theory and traditionalmanagement accounting. In today’s society in the increasingly fierce competition, enterprisemanagers can meet the strategic management in any situation, to measure the competitionability of the enterprise has the financial indicators are single turn to non financial index, atthe same time, development, enterprise management is more and more valued the internalenvironment and external environment, therefore, the strategic management accounting isproduced.Strategic management accounting provides non-financial information and performancereport for the enterprise, and improve the performance evaluation of enterprise standard. Thispaper firstly introduces the meaning of strategic cost management and puts forward the theoryof strategic cost management in A cotton Enterprise Inc. This paper introduces the necessityand feasibility of the strategic cost management of A cotton spinning enterprises, analysistools of strategic cost management, analysis of strategic environment analysis, value chainanalysis and strategic cost driver, cotton spinning enterprises to Asystem are analyzed,according to the strategic environment analysis strategic choice of the enterprise are proposed;according to the actual capacity analysis, value chain analysis and cost driver of strategicenterprises, respectively, to the enterprise product development process of procurement,production and sales of links and puts forward some suggestions on implementing adaptation.In order to better fulfill the strategic cost management, puts forward some measures, such asenterprise culture security, system security etc. By case study, hope to be able to show theXinjiang cotton spinning enterprises in a small and medium enterprises, to help small andmedium-sized textile enterprises in Xinjiang searching for their own development costmanagement way, to provide a reference point.