A Case Study Of Apple Inc Strategic Cost Management

Nowadays the role of science and technology in the development of society has been revealed,emerging industries occur frequently,more and more personalized consumer demand,increasingly diversified producer products,promote the internationalization of enterprises,the global competition will be intensified.The external environment of the enterprise has to change with the market and the times,so the demand for cost control and management becomes more and more severe.The external environment of enterprises is becoming more and more fierce,and the concept of strategic cost has been put forward,the strategic cost management combined with management science,system science,operational research,economics and other disciplines of knowledge and skills,the application of advanced management methods,such as value chain analysis,strategic positioning analysis and cost driver analysis,the cost of information throughout the whole cycle process of strategic management.This article from the perspective of strategic cost management,select Apple Inc.as a case,summarizes the concept,characteristics and mode of strategic cost management and the related research literature,and combined with the practice of the company,analysis and evaluation of the advantages and disadvantages of the strategic cost management of Apple Inc.,and draw inspiration.This paper based on the theory of strategic cost management,introduce the related literature at home and abroad and three methods of strategic positioning,value chain and cost driver.Taking Apple Inc.as a case,summarize the status of strategic cost management: upscale market and differentiated competitive strategy,based on the value chain management on the basis of the products within the international division of labor,strictly control the cost of each link.Starting from the actual situation of Apple Inc.,in terms of strategic positioning,analyzed of its strengths and weaknesses,opportunities,weaknesses and threats through SWOT analysis model,and analyzed the differentiation strategy;when analyzing the value chain of Apple Inc.,analyzed the internal value chain through smile curve analysis model,analysis of the value added and non-value added operations of Apple Inc.in value chain management,analyzed of the industry value chain though five-force model,exploring Apple Inc.'s profit potential;in the cost driver analysis,analysis of Apple Inc.'s input to value-added operations and the ability to control costs from four aspects of SGA expenditure,product lines,sales mode,scale,patent technology,organization and inventory cost;analyzed of the performance of strategic cost management of Apple Inc.from the perspective of strategic cost management,the most important competitive ability and cost control;find out the shortage of strategic cost management and put forward improvement suggestions.At last,like as establishing a differentiated strategic cost management concept and international division of labor and outsourcing value chain innovation strategy,due to the greater impact of Apple Inc.in the IT industry,the author puts forward some suggestions for the Chinese mobile phone industry,get the inspiration,give the advises of China's enterprise.