Applied Research Of Strategic Cost Management In YS Company

With the rapid development of science and technology and the changing of market and customer needs, the enterprise face competitive environment becomes more and more complex. Enterprises need a wholeness, forward-looking, long-term strategic planning, to adapt to these changes and competition. The purpose of enterprise strategic management is looking for long-term competitive advantage for enterprise development. And as one of the enterprise function, the cost management also has an important influence on the competitive advantage of acquisition and customer value creation. The traditional cost management focus on more practical production and business activities, its purpose is to minimize cost of enterprises in a variety of business activities. In modern and changeable environment, however this does not conform to the enterprise's long-term development strategy and management ideas, so strategic cost management concept is applied. Strategic cost management thought is not only to satisfy the need of the enterprise strategic management, but also provides a new method for the traditional cost management system.The existing theory of strategic cost management has gained great development, the scholars of domestic and foreign has been made great exploration, formed a relatively complete theoretical knowledge on the pattern of the theoretical system establishment and the practical application. But it is relatively less that the theoretical knowledge is applied to the enterprise actual business activities, especially the traditional manufacturing enterprises are often ignored, but they face the limitations of the existing cost management. So it is especially important for the promotion of the competitiveness of the enterprise how to use strategic cost management in enterprises.This paper study the application of strategic cost management in YS company in accordance with the questions, analyze and solve problems, and the methods of the integrated use of literature research and inductive analysis, combining qualitative analysis with quantitative analysis, combining theoretical analysis and practice analysis. First of all, this article reviewed the strategic cost management theory knowledge, through the expound of the strategic cost management framework, patterns, cost driver, value chain, strategic positioning, and combined with the existing research status at home and abroad, to show the importance of the implementation of strategic cost management and brings positive effect. The second part, through the introduction to YS company, expounds the exposed problems in daily management and cost management, combines the actual conditions of the present environment and the development of the theory of strategic cost management, and find the root of the problem by the analyzing of strategic positioning, value chain, cost drivers, and provide basis for the corresponding solution measures. The third part, base on the strategic cost management ideas and the investigating the YS company's actual situation, combined with the enterprise and environment of the industry, and put forward the optimization scheme based on strategic cost management and safeguard measures, to solve the problem of the original cost management.In this paper, through the use of strategic cost management theory combined with the detailed analysis of the cost management of YS company, stand at the height of strategy to find the company into the problems existing in the management, and finally puts forward the strategic cost management for YS company optimized implementation and safeguard measures, so as to improve enterprise's core competitiveness. This article not only enrich the theory of strategic cost management in the practice application, also provides the pattern can be drawn lessons for the majority of small and medium-sized enterprises, especially manufacturing enterprises, and has great reference value to improve enterprise core competitiveness of long-term development.