Research Of Strategic Cost Management Of AH Ceramics Company

AH company is a ceramic bottle manufacturing factory,which still using the traditional cost management methods,lacking comprehensive strategic thinking and sound cost management system.In the wake of anabatic competition in the industry,business costs rise,the company needed to reduce costs to improve their competitiveness,it is necessary to introduce strategic cost management to improve the plight of the enterprise.This paper introduces the domestic and foreign companies of strategic cost management theory first;and according to the company's management situation,using strategic positioning,value chain analysis,cost drivers and other tools for further analysis about AH company's cost management issues.Combined with the current behinghand cost management concept and narrow range of management,try to establish a strategic cost management system of AH company's,building strategic cost management to control targets and performance evaluation system;put forward corresponding safeguards in order to guarantee the effective implementation of the strategy costs.This paper using management accounting and financial management knowledge,adopting combination of theoretical research and case analysis methods,try to solve current business profitability and competitiveness declining problems due to the high costs.Determine the direction of AH company's strategic cost management,in order to obtain costing advantages,enhance their competitiveness.By studying costs for small medium enterprises(SMEs),provide a new thinking of SMEs' s cost management,SMEs can quickly transition and find specific solutions to deal with the cost issue,meanwhile achieve long-term,comprehensive cost reduction so that enhance the competitiveness.