Research On Strategic Cost Management In The International Education Services Industry

Overseas Study institutions belong to a relatively special education service industry,whose cost structure has its own characteristics.Many educational service industries have realized that the internal,local and short-term characteristics of the internal cost management of enterprises can not meet the needs of the long-term development of the enterprise.Therefore,it is the inherent requirement for the sustainable development of the industry to identify the cost driving factors of the industry,analyze the value chain of the enterprise deeply,analyze the competitive position of the competitors,and form the competitive advantage and core competitiveness of the enterprises.This article is divided into six parts.The first part mainly introduces the background,purpose and significance of this study,and studies the strategic cost management of the international education service industry by theoretical research,field investigation and normative analysis.After summarizing the theoretical basis of the theory of strategic cost management,value chain analysis and competition strategy,this paper analyzes the current situation and problems of the development of international education service industry and cost management,and draws the conclusion that the strategic cost management is suitable and needs to be applied to the current industry development.Secondly,it analyzes the cost management system of the international education service industry mainly by using the Sanke model of strategic cost control.The value chain theory is used to analyze the internal,vertical and horizontal value chain status of the international education industry,and the strategic position of the industry is analyzed by using Potter's five force model.Finally,the cost drivers of the industry are analyzed.After analyzing the international education service industry by the "three steps" method of strategic cost management,the conclusion include that:Enterprises need to grasp the key points of strategic cost control from four aspects: market cost,staff learning cost,innovation cost and information cost.Enterprises need to take their own development status as the foundation and grasp the above four aspects of cost control measures from the formation of price advantage and core competitiveness.First,to form the price advantage,we can start from three aspects: reducing labor cost,strengthening basic management and optimizing organizational structure.Second,in building core competitiveness,we can start from the four aspects: the difference of the target market,the difference of marketing media,the difference of business products and the difference of service.Finally,it is pointed out that the international education service industry should pay attention to the problems that should be paid attention to when implementing relevant strategies and measures.First,we can not overemphasize the cost advantage and ignore other strategies;second,the advantage of cost lead needs to be maintained at all times;third,the cost leading strategy does not require each link to have the lowest cost,but to form the overall advantage;fourth,not to ignore the function of the product itself for the sake of differentiation;fifth,can't ignore the difference.The cost of alienation leads to too much cost.Finally,we should not exaggerate the effect of differentiation unilaterally.