The Strategic Cost Research Of Chongqing Air Catering Corporation

Since Strategic Cost Management (SCM) was put forward in 1993, it has become the focus of attention in the world. Further more, the SCM has become a new way and a kind of pattern for the cost management. Strategic Cost Management is actually the combination of strategic management with the cost management. With the help of financial management, the manager can analyze and make the strategy in order to acquire the competitive advantage. In this paper, I want to use the SCM to concern about the Chongqing Air Catering Corporation in order to acquire its competitive advantage.This paper is further divided into four parts. In the first part, I will introduce the concept of SCM and the study status of this theory. The second part, I will analyze and realize the strategic position of this corporation by the tool of strategic management and on to draw the conclusion that it is very important to choose the Strategic Cost Management. In the third part, I intend to build the value chain model of this corporation and plan to find the crucial points on the base of SCM. The last, according to these points above, I will give some advice for the Chongqing Air Catering Corporation on its cost management to promote its competitive status.