The Application Research Of Strategic Cost Management In Sichuan Changhong Company

The arrival of the information age, prompting the global economy to take off again. More and more foreign enterprises in the policy to stimulate the development of China to seek development and promote domestic industry increasingly fierce competition. Coupled with the emergence of a large number of new scientific and technological industries, so that consumers are increasingly focusing on product quality. In the context of the new environment, companies are eager to know how to enhance the competitiveness of enterprises and industry competitive advantage in order to better adapt to the new world pattern. In a variety of considerations, the cost of the enterprise as a tool to determine the number of enterprises and the number of enterprises to compete with competitors, more and more attention by the enterprise operators.Sichuan Changhong company is located in the electronics industry is characterized by high technology content, update speed.In such an industry development situation, the simple cost reduction is likely to cause a vicious cycle.Strategic cost management as both a new mode of enterprise strategic development and cost management, deal with the pressure of competition can help enterprises better.This paper first describes the research background, research purpose, research contents and research ideas of enterprise strategic cost management. Through the analysis of business strategy, value chain analysis and cost driver analysis, the three kinds of strategic cost management are analyzed. The paper analyzes the current situation and problems of strategic cost management in Sichuan Changhong based on these three strategic cost management analysis tools. And according to the problem and the present situation, carries on the comprehensive evaluation Sichuan Changhong’s strategic cost management implementation internal situation.Through comprehensive analysis results, this paper puts forward suggestions for the future strategic cost management of Sichuan Changhong Corporation. And according to the case of Sichuan Changhong to draw inspiration for the development of China’s electronics industry.