Yutong Company Strategic Cost Management Analysis Base On Full Life Cycle

Strategic cost management is a combination of strategic objectives and cost management,based on the needs of strategic development from the enterprise’s entire value chain to precede cost management.With the constant development of economy,the continuous application of big data and the generation of strategic cost management,on the one hand,the enterprises need to meet the changing needs of the outside world;on the other hand,the traditional cost management of enterprises cannot meet the requirements of the strategic development of enterprises;The urgent need to solve the problem.In the period of complex development,China bus manufacturing industry met the bottleneck,at the same time,the characteristics of the manufacturing process and cost management of the bus manufacturing industry also conform to the premise of the application of the strategic cost management.This article is from the specific case of Yutong Bus strategic cost management to start,From the effect of the implementation of strategic cost management to improve the strategic cost management framework,And provide advice to other companies in the practical application of strategic cost management.This article mainly uses the literature research method,the case analysis method,the comparative analysis method and the induction summary research methods.The purpose of this paper is to analyze the relevant measures and ideas adopted by Yutong Bus,in the implementation of strategic cost management.Analysis of Yutong Bus based on the full life cycle of strategic cost management application of the results of LCC engineering strategy.Combined with other industries and companies to implement strategic cost management application system,try to provide advice to our enterprises a more perfect strategic cost management application system.Making our enterprises can reduce their costs while maintaining their own development strategy to gain a competitive advantage.It based on the analysis of Yutong Bus,a concrete measure system of strategic cost management is put forward,further enrich and perfect the application of the existing strategic cost management.