| Since entering the new century, economic globalization lead to increasingly fierce competition between enterprises, enterprises face all kinds of pressure is more and more big. Electronics companies, for example, electronic product prices are rising, enterprises to obtain more profits must be to effectively control the cost. In the form of traditional cost management method, just show that the cost of the enterprise is compressed, cost reduction space is very narrow, some enterprises to reduce costs is to sacrifice quality for price, from a long-term point of view; this will greatly weaken the competitiveness of the enterprises. In the face of such situation, better than the traditional cost management system, comprehensive strategic cost management has become the best way to many of the enterprise management costs.In recent years, with the continuous development of science and technology level, the Smartphone has gradually become the overlord of the mobile phone market. Each big mobile phone brands and technology constantly updated products, new brands with price advantage gained market share, lead to the intelligent mobile phone market competition is increasingly fierce. MI Company as the current domestic production of the most popular Smartphone sales company, the pressure is unprecedented. So, how to stand out in market competition, take market share, is currently the most urgent need millet company solve the problem. This article first from the theory of strategic cost management, this paper introduces the related concepts of strategic cost management, the main mode, analysis method and so on; lays a theoretical foundation for the research of the paper. Then introduces the basic situation of MI Company, strategic positioning analysis, value chain analysis, cost driver analysis and strategic cost management analysis tools for millet to conduct a comprehensive analysis of the company's strategic cost implementation and related countermeasures are put forward. |
PDF Full Text Request