The Strategic Cost Management Based On Asset Life Cycle In Hunan Tower

To solve the problem of communications infrastructure redundant construction and waste of resources, in July 2014, the state council approved the establishment of China Tower co., LTD. The establishment of China Tower is marked the turning point of the reform of communication industry, the past by mobile, unicom, telecom operators to build communication infrastructure, now only by China Tower unified planning and construction. Hunan Tower is responsible for all the communications infrastructure construction and maintenance in Hunan province. Large and distributed assets, for the "young" tower of Hunan, is not so easy to manage, and because of the Hunan Tower is a lack of experience, backward management and so on a series of internal management problems, management taken such a large capital input can become enterprise operation instead of encumbrance, eventually bankrupt enterprises because of the cost disadvantage. Strategic cost management is a capital intensive enterprise important management method of acquisition cost advantage. Combining with the characteristics of the production and operation of Hunan Tower as well as the problems existing in the cost management, flexible application of strategic cost management to create cost advantages became important option for the tower to improve the management of Hunan.In this paper, based on the theory of strategic cost management, through to the tower of Hunan business situation and problems of cost management situation analysis, in view of the Hunan Tower company productive assets is the operating characteristics of the products of the company, put forward in the perspective of whole life cycle of assets the implementation of strategic cost management, and build the strategic cost management based on whole life cycle of assets modular. First of all, the article on the strategic cost management theory and the total assets life cycle theory, based on the lifecycle of the assets of strategic cost management modular building provides a theoretical basis; Secondly, the full text from hunan tower cost management present situation and the two main line of the whole life cycle of assets, discusses the problems of Hunan Tower cost management, and put forward the strategic cost of Hunan Tower preliminary train of thought, the building of the Tower in hunan province total assets life cycle model, and analyzes the whole life cycle of assets at various stages of cost structure and cost drivers. Finally, in order to solve the problem of Hunan Tower cost management as a starting point, with the help of strategic cost management and total assets life cycle management, with total assets life cycle planning design, procurement, construction and acceptance of delivery, operation and maintenance, asset appraisal five stages for the time dimension, cost budget management, procurement management, cost management of standard management, to evaluate dimensions for the space, to build a strategic cost management based on whole life cycle of assets modular.