Research Of Strategic Cost Management In Joint Railway Venture Company

Joint venture railway company is the innovation of old railway investment system,the source of railway funds mainly depended on the country and the investment subject is single in the past,these conditions have been improved,the central and local participation,and broaden the financing channels,initially formed the pattern of railway diversified.Our country also keeps up with the pace,increase capital investment and policy support to the operation and development of joint venture railways,but the benefits of many joint venture railway are not good in recent years,mainly reflected in a sharp increase in the cost,all of these are required for the cost management of the joint venture railway company,inspired by other industries,regional companies,strategic cost management can more effectively regulate the company's cost,more able to cope with the existing problems in the joint venture railway company.The paper combines with the characteristics of China's joint venture railway company,discusses the strategic cost management of the joint venture railway company.The full text is divided into six chapters,the first chapter is the research background,significance and strategic cost management at home and abroad;The second chapter generalizes the theory of strategic cost management,introduces the connotation and characteristics of strategic cost management,also describes the value chain and strategic positioning analysis and the importance of cost drivers for strategic cost management;In the third chapter analyzes the development situation,management characteristics,the current situation of the cost management and the existing problems of China's joint venture railway company,put forward the necessity and feasibility of the application of strategic cost management of joint-venture railway companies in china;The fourth chapter analyzes the present situation and the problems in the cost management of BH joint venture railway company,strategic positioning analysis of BH joint venture railway company by SWOT method,further study of strategic cost management of the company;The fifth chapter puts forward the suggestion of improving the strategic cost management of BH joint venture railway company according to the content mentioned above;The sixth chapter summarized the conclusion of this paper,the main contents include the deficiency of this paper and the research direction can be carried out accordingly..This article wants to play a guiding role in the theory of strategic cost management of China's joint venture railway company by researching the theory of strategic cost management.According to the empirical research of the BH company's strategic cost management,take some measures to reduce the cost,in the application of practical cases,it can also play a reference role to the strategic cost management of China's joint venture railway companies,as the new thinking of enterprise cost management.