Study On Strategic Cost Management Of Modern Enterprise

Placing ourselves in knowledge economy of tidal wave, We have been aware of the great affection of reformation to enterprise management . For the purpose to develop market economy, Radical change are taking place in our country economy environment. It is an urgent task for China corporation to enhance the management level and study modern cost management theory. Strategic cost management (SCM) will bring important opportunity to the developing cost management theory. It is significant to put SCM in practice.The background and affection of SCM are introduced first in this thesis. Then, the meanings and characteristic of SCM are provided, while on base of the detailed analysis of SCM theory, three patterns of improving enterprise competition ability are introduced. Finally, the factor, principle and process for designing a SCM model are discussed , and game theory is applied to improve enterprise competition ability, then output and price strategy are chosen respectively to analyze SCM model for using to reference to our cost management.