| The Thought of Strategic Cost Management (SCM) was provided in the 20thcentury, different specialists in strategy management and cost management havedifferent definitions and comprehension of SCM, until now there is not an accordantconclusion. Most of the specialists thought the aim of the SCM is to connect thestrategy with the cost management.On one hand,the information of cost was appliedto decision-making of strategy,on the other hand, the policy of cost management wasestablished under the strategy.In order to reduce the cost we can apply strategicthought to the cost management through unifing the upriver value-chain and thedownriver value-chain of the company.In order to make the cost policy and themacro-target of the company connected better, we can choose the cost policy in theguidance of the strategic policy. The aim of this thesis is to introduce the method of SCM's analysis. First, thecompany should choose the macro-strategy and the cost stratagem.Second, apply theSCM to the aspects of outer value-chain analysis, inner value-chain analysis and thecompetitors' value-chain analysis.At last, the thesis explain the future of the SCM inChina. When we study the outer value-chain the process is divided into supply-chainand sale-chain. When study the inner value-chain we mainly use the thought ofABM.In the process of the analysis of competitors'value-chain we mainly adopt theBenchmarking and cost-driver analysis. |
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