Font Size: a A A

The Research Of LY Mold Company Cost Control Based On The Strategic Cost Management

Posted on:2016-12-15Degree:MasterType:Thesis
Country:ChinaCandidate:X D TaoFull Text:PDF
GTID:2349330488981237Subject:Accounting
Abstract/Summary:PDF Full Text Request
As the progress of The Times, the traditional cost management methods have been unable to adapt to the requirements of The Times, because the traditional cost management is the enterprise of short-term profit maximization as the goal, by reducing the costs within the enterprise to achieve control of the cost, but now this way is not enough to cope with complex and changeable competitive environment, enterprise want to rely on it it is difficult to get good position in the market. In recent years, the strategic cost management method as a new management method has gradually gained good reputation enterprise, also pointed out the new direction of cost management for the enterprise. But how to from a strategic height to solve the problems existing in the enterprise cost management, and to improve and solve, it is still a difficult problem.LY mould company as a listed company, has great research value, its nearly period of time, according to the company there are some loopholes on cost management, to modify and improve, this paper first expounds the meaning and characteristics of strategic cost, patterns, methods and means, etc., and then apply today more perfect \"cinque model\" as the research foundation, the cost management of LY company die now in-depth research and analysis. This paper discusses the sequence is roughly:point out the shortage of the traditional cost management and analysis the reason; Of strategic cost management more detail. Carries on the comparison to the two, it is concluded that makes strategic cost management is the modern management mode; To introduce LY mould company's current cost management situation, analysis of the problems existing in the cost management of the company and reason, put forward the urgency of the need to adopt strategic cost management mode; Using \"cinque model\" in strategic cost management strategic positioning analysis, value chain analysis and cost driver analysis, put forward specific improvement measures in conformity with the practical situation of LY company die, and safeguard measures are put forward. The significance of this study was, not only analyses the LY mould company cost control management, find the deficiencies and puts forward the solution, and for other companies can be drawn lessons from for the strategic cost control.
Keywords/Search Tags:Strategic cost management, trategic positioning, Value chain, Cost drivers
PDF Full Text Request
Related items