Cost Drivers Based On Strategic Cost Management

The marketplace is gradually to the outside open since our country adds WTO, large amount of abroad capital and technology flood into home market, have brought one new wheel technical improvement, to one new wheel technical improvement, vaster world market of domestic ceaseless product trend, the product also carries out racing to control home market on a large scale at the same time abroad, living environment coexisting with challenge to opportunity, how our country enterprise gains the sustained competitive edge in such an environment of competition? Reinforcing control of production cost is a important approach beyond doubt. But, tradition control of production cost fails to be based on the enterprise inner outside environment change but to work out the corresponding control of production cost pattern, on being to but only readjust oneself to a certain extent blind with sight in simple cost down to cost down. Strategy control of production cost once changes tradition control of production cost abuse, on the control of production cost priority being put in having be developing the sustained competitive edge of enterprise.Basis studying in strategy control of production cost theory is listed in the main body of a book , is take that the strategy cost agent analyses as main object of study, the analytical connotation priority is studied having analysed the strategy cost agent , the inherent relation that classification and two kinds cost agents analyse, the agent chooses , defines and analyses to structure cost to estimate that the index has been in progress, have structured the valuation index system including scale , integrating , experiencing with the technology apud; In the process of index system design, judge by respondents Henan province medicine manufacturing industry estate that the characteristic, has considered scale , has integrated , experienced with the impact of technology over Henan province medicine manufacturing industry structure cost agent all round, uses the influencing factor estimating that the index can embody and appraise new environment of competition main part to Henan medicine manufacturing industry structure cost agent sufficiently.The thesis studies qualitative analysis and the quantify being tied in wedlock each other, on basis investigating whether with data collect in the questionnaire being in progress to 26 Henan province medicine fabrication enterprise, adopt step analysis to have carried out the model estimating that a cost agent valuation with the Henan medicine manufacturing industry structure analysing.After quality synthetic evaluation and analysis obtains: Affects the primary factor which the Henan medicine Manufacturing firm develops is the output, the complementarity, the staff rate of flow and the new product rate of exploitation. This also confirmed to the Henan medicine manufacturing industry development present situation's analysis, explained the Henan medicine manufacturing industry development's question is, and has discovered the direction which the present will improve. In view of the Henan Province medicine manufacturing industry constitutive cost agent the question which in the output, the complementarity, the staff rate of flow and new product rate of exploitation these four aspects exists, the basis strategy cost agent analysis principle, after constitutive cost agent determination, had determined the execution cost agent, should strengthen the productivity according to the above in the execution cost agent to use, management and so on relation, staff cohesive force. Here, this article has given the concrete implementation strategy, makes the cost agent management transformation for the medicine Manufacturing firm to provide the The thesis studies qualitative analysis and the quantify being tied in wedlock each other, on basis investigating whether with data collect in the questionnaire being in progress to 26 Henan province medicine fabrication enterprise, adopt step analysis to have carried out the model estimating that a cost agent valuation with the Henan medicine manufacturing industry structure analysing , forming a set of science , rational applying to synthetically on the major factor affecting the Henan province medicine manufacturing industry structure cost agent's under new environment of competition and method.