Based On The Value Chain Of The Growth Of Small And Medium-sized Enterprise Strategic Cost Management Research

Since entering the 21 st century,the manufacturing technology and the manufacturing cost competition has become a lean production and keep the key of sustainable development to the small and medium-sized enterprises,especially the growth of small and medium-sized enterprises,if there is no effective strategic cost management system and pattern, it will be difficult to maintain long-term competitive advantage. Existing strategic cost management theory and method is mainly operating cost control and cost planning ideas, both in the modern enterprise cost management applications generally be separated, the interactive dynamic cost drivers expect less from the whole value chain of strategic cost management to think in terms of the overall utility, many small and medium-sized enterprises are still in the homework cost management and the traditional cost management stage, the lack of competition from the industry value chain system risk prediction and resist ability, triggering a series of crisis to the survival and development. As a result, the modern small and medium-sized enterprise especially small and medium-sized enterprise growth of strategic cost management research has become a major realistic subject urgently to be solved in the theoretical circle and corporate world. Based on this, this paper USES the value chain analysis and game analysis, with growth of small andmedium-sized enterprise strategic cost management as the goal, to build a strategic cost management based on value chain binary interaction theory model, combined with the case analysis of strategic cost management BY company, hopes to growth of small and medium-sized enterprise promote strategic cost management utility to provide the reference and help.This article is divided into six parts. The first part mainly introduces the research background and significance, research status at home and abroad, research ideas and methods and so on, the main purpose of the proposed project and tasks. The second part mainly introduces the connotation and characteristics about growth of small and medium-sized enterprises,their strategic cost and the connotation of the strategic cost management and the mutual relations,the growth of small and medium-sized enterprise strategic cost management theory foundation,theory basis for the research of this paper. Third part from the value of the small and medium-sized enterprise growth system and value chain analysis, the import growth in the value chain of small and medium-sized enterprises commonly used methods of strategic cost management, activity-based costing method and cost planning method,and compares the differences between them, put forward the value chain management under the strategic cost management need to solve the problem. The fourth part on the basis of the theory of game analysis,build the strategic cost management based on value chain binary interaction control model,analyzed the growth of small and medium-sized enterprise strategic cost management and value chain of the scientific nature and feasibility of binary interaction. The fifth part is BY company strategic cost management case analysis,it introduced the BY company’s value chain competitive conditions,and analyzed in detail about the BY company’s value chain, cost drivers and strategic cost management evaluation system,and puts forward the implementation of strategic cost management security measures BY company. The sixth part of this paper is the summarized, it’s put forward in this paper and submit detailed opinions of deficiencies and the future research.