A Study On The Strategic Cost Management Of Enterprise

Along with the change of the ages, the management environment of the businessenterprise also takes place the variety immediately. The core of the strategicmanagement wants to look for the persistent competitive advantage of businessenterprise. The competitive advantage is the whole strategic cores, it returns a knotbottom to come from the value that the business enterprise can create for the customer.The competitive advantage contains two kinds of basic forms, then the cost leads andhas an unique style. ( Fanciful) from compete the basic conclusion that the strategictheories analysis can get is, in spite of the business enterprise adopt what strategy, thecost problem always is need to be consider in the business enterprise strategyestablishment, choice and the implement processes of point problem. How theexploitation cost strategy wins the cost advantage and competitive advantages for thebusiness enterprise, is an important contents of strategic management of businessenterprise, is also an important contents of the cost management, constitute importantcontents of the strategic cost management.The object of the strategic cost management is the product cost of the whole lifecycle. Because the traditional cost management pays attention to the information ofemphasize the finance, but neglected the information of the non-finance, if delivergoods the number of times, the customer hurl to tell the number of times in time etc.data, can not make the business enterprise acquire the overall development to competethe strategic information. The creation of the strategic cost management on the otherhand is for the sake of the orientation business enterprise demand of strategicmanagement, on the other hand then the traditional cost of business enterprisemanages the demand that system oneself blemish, oneself change. At the same time,the of the cost and income also exists a relation probably, the passing thehigh cost to maintain the high quantity, acquiring the higher income probably.Many business enterprise governors know that the strategic cost is in importantposition in the competition. Wait the flourishing and national strategic costmanagement to have become emollient weapon that the business enterprisestrengthens the cost management to obtain the competitive advantage in British andAmerican days in recent years.This text passes the target to the strategic cost management and moves becauseof, connotation, characteristics, basic thought, basic principle, basic frame, managethe foundation of method up, emphasized to discuss to make use of the strategic costdecision procedure, the strategic cost method system to decide strategic policy thatbusiness enterprise adopt. Carry on the elucidation through a solid example also.