Research On Application And Optimization Of Strategic Cost Management Model In The Practical Of Our Enterprises

In the new period of economic transformation, the market environment is unpredicatable, global competition also is becoming increasingly fierce.Enterprise in order to improve the operation efficiency and customer satisfaction will have to cost to benefit as strategic vision. But in the current, human cost and material cost are rising, the question about cost then becomes one of the important aspects bound enterprise development in our country. If enterprise want to compete in an invincible position, we must take the management goal from short-term turned to long-term, so as to obtain the sustainable competitive advantage. However, the traditional cost management methods can't make strategic thoughts into the cost management mode, leading to the product cost information distortion, strategic decision failure. In this case, in order to achieve the win-win with cost and competitive advantage, strategic cost management comes into being.The strategic cost management is popular in foreign applications, scholars has done a lot of research on the cost management practice, and they has concluded four typical models on the basis of theory:Cranfield mode, Robin·Cooper mode (ABC mode), Shank mode and Cost Targeting mode. China also had certain relevant theoretical research and some practical application examples of the strategic cost management, but the overall use condition analysis model is less. In view of strategic cost management and its model is of great importance, this paper studies the strategic cost management mode that in our country enterprise applications, and optimize the strategic cost management mode, has very important practical significance, but also facilitates the related theory and practice research.This paper discusses the strategic cost management mode of optimization problem, and analyses the application in the Chinese enterprises by combining the research method of the theoretical analysis and case analysis.Firstly, in this paper, the strategic cost management related theory are summarized, and compares them with the traditional cost management pattern,which establishes the theory foundation. Secondly, the paper describes and evaluates the four typical models of strategic cost management, and focuses on analyzing the several typical models at present in our country enterprise application status, and to choose some typical enterprise application case analysis, affirming its in the applications of the achievements, summarizes the problems in application with insufficient. Thirdly, according to the existing model the advantages and shortcomings of existing, combining previous research results, this paper puts forward a system optimization model---Shank mode as the main body, fusion ABC mode and the comprehensive cost targeting mode of strategic cost management. Finally, this paper through the strategic cost management case analysis of Galanz verified the suggested optimization model of superiority and the feasibility of Chinese enterprises. Accordingly, the paper proposes a series advice of applicating strategic cost management in Chinese enterprises.