Research On Strategic Cost Management Of Dalian Heavy Industry Group

Since 2008, the international financial crisis, the world economic recovery is slow。Faced with such situation, how to deal with, how to keep the core into the consolidation in the fierce market competition, for each industry managers are put forward higher requirements, especially for the manufacturing industry, in the market overall excess capacity situation, want to go out of their way to maintain the leading position. In the industry, in the fierce price competition situation, to reduce the cost is the enterprise war winning best magic, while the average level of cost management in the past in the manufacturing industry in general is not too high, investigate its reason, is mainly because in the past industry high-speed development period, the majority of business managers and not be enough attention to cost management, at the same time the enterprise product cost value chain is longer, resulting in more complex cost management, cost management idea obsolete and many other factors also brought certain influence. But now the market is facing severe challenges, to realize the enterprise’s survival and development, strengthening cost management imperative tone the core competitiveness of enterprises, as long as the inside and outside to keep ahead in the market. Attach importance to the role of the function of the cost management from a strategic level, and establish a set of suitable for enterprise development leading cost management system from several aspects of organization, processes, and through a variety of effective management means to urge and guarantee feasible, so as to truly fundamentally improve the enterprise cost management level, lay a solid foundation for the sustainable development of enterprises. This paper analyzes the present situation of cost management in Dalian a heavy industry enterprises from the perspective of strategic cost, description model of strategic cost management for the enterprise, and its feasibility is analyzed and summarized optimization, put forward the concrete management measures of improving.The main work of the thesis includes:first, that the topic for the domestic and foreign research situation and the research method and content framework, expounds the strategic cost management of related basic theory. Second, through the investigation of Dalian for a heavy industry enterprise strategic cost management present situation, for the existence of the enterprise strategic cost management problems in process of carding, the induction and the summary. Third, based on the modern theory of strategic cost management and the existing management system for building the future of the enterprise cost management optimization model base, put forward the cost optimization of general ideas, and to develop concrete strategies and measures of cost optimization. Fourth, through the analysis of a case of new management mode in the feasibility of the enterprise.