| In modern economics,strategic management is the core of people,technology,material resources,as well as the ability of organic combination.Imitation and complementarity characteristics by scarcity,not easily to improve the enterprise value.Enterprises to sustainable development,the essence of which is the core strategy of accumulation and utilization of economization.strategic cost management is to make the enterprise reduce the enterprise cost,a kind of effective way to gain strategic competitiveness.In today's economic globalization,the increasingly competitive environment,each small and medium-sized high-tech enterprises are facing unprecedented opportunities and challenges.Small and medium-sized high-tech enterprises in the open source for investment and finance for a better chance to do bigger and stronger at the same time,more should learn to how to effectively control the cost effectively achieve the throttle.At present most small and medium-sized high-tech enterprises characterized by higher research and development ability,to realize the technology innovation,and can successfully into high-tech achievements.But is still a blank in the strategic cost management mode,still stays in a very simple traditional cost management pattern,can't meet the demands of the rapid development of the enterprise,cannot adapt to an increasingly competitive market mechanism,therefore,for modern small and medium-sized high-tech enterprises,on the cost management must be to a innovation,to ascend to the height of the strategic cost management,effective integration itself has the value chain,the industry environment of full system analysis,to maintain long-term competitive advantage.in this paper,the integrated use of strategic management,accounting and other discipline knowledge,using the method of combining the theory and practice of strategic cost management model in the SONIM company conducted in-depth research,the concrete content includes the following several aspects:The first chapter is mainly about the research background,research significance,the research content of this article is a brief overview and method,innovation points;Summarized at the same time,there is still lack of small and medium-sized enterprises,especially high-tech mobile phone manufacturing industry the microscopic main body research of strategic cost management.The second chapter mainly summarizes theoretical concepts in this paper.Including strategic cost management related concept,the importance of strategic cost management pattern,the main methods of strategic cost management,the definition of small and medium-sized high-tech enterprises,the basic characteristics of the small and medium-sized high-tech enterprises and different with traditional enterprise,the characteristics of small and medium-sized high-tech enterprises cost management and the necessity of the implementation of strategic cost management.The third chapter mainly discusses the SONIM company profile analysis of strategic cost management.By stating the current SONIM company strategic cost management present situation to point out its existing problems and the importance of the implementation of strategic cost management.The fourth chapter mainly analyze the SONIM company strategic cost management case.First using SWOT analysis method to the enterprise strategic positioning analysis,which is conducive to the strategic positioning of enterprise cost management are obtained.Secondly,from the industry,competitors and internal aspects to enterprise's value chain analysis.Finally,the analysis enterprise cost drivers of the status quo,research problems in the enterprise.The fifth chapter is mainly about how to improve SONIM company strategic cost management measures are analyzed and studied.Suggestions from the aspects of strategic positioning,value chain,cost drivers for perfect,establish strategic cost management system.The sixth chapter is conclusion and prospect,mainly to this article are summarized,and put forward in this paper. |
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