Strategic Cost Management Study Of Small To Medium Sized Enterprise

After entering the21 th century,The high degree of freedom of the market to promote the rapid development of small and medium enterprises.Although the small and medium-sized enterprise venture started rapidly,but is still faced with topics such as a lack of clear strategic objectives,short life cycle,the new old alternation frequent.In recent years,the government and the society more and more attention to small and medium-sized enterprises plays an important role in the development of China's macro economy,countries in efforts to support small and medium enterprises increased year by year,the industry for the research on the theory of small and medium-sized enterprise cost management is also increasing year by year.Based on this,this paper hopes through the analysis of the research of strategic cost management,discuss the small and medium enterprise implementation of the feasibility and necessity of the strategic cost management,and in based on the existing mode of strategic cost management,and explore suitable for our country small and medium-sized enterprise strategic cost management,strategic cost management theory and method is applied in the management of small and medium enterprises,improve the competitiveness of small and medium-sized enterprises,to achieve the sustainable development of small and medium-sized enterprises provide theoretical help.This article from the basic characteristics of small and medium enterprises,analysis of the small and medium-sized enterprise cost management problems,and analyze the trend of the implementation of strategic cost management.Then from the value chain analysis,cost driver analysis,strategic positioning analysis of three basic framework of in-depth analysis and research of the strategic cost management theory,explore for the strategic cost management of small and medium-sized enterprises of our country.Combined with SQ company of strategic cost management in small and medium-sized enterprises is of practical application were analyzed and summarized one by one.In research methods,mainly uses the comparative analysis method,theoretical analysis combined with case analysis.Through the comparison of strategic cost management and traditional cost management,Based on the existing mode of strategic cost management,combined with the selected cases,designed to meet the small and medium-sized enterprise actual mode of strategic cost management,provides the theory suggestion for our country small and medium-sized enterprise strategic cost management.