Study On Application Of The Mode Of Strategic

With the conversion of the economic system and the economic environment, the global competition is becoming more and fiercer. While improving the traditional method of cost management, enterprises keep on looking for new methods to adapt to the rapid changes of the economic environment they face inside and outside. Cost is not only a factor that influences an enterprise's profit level, but one influences an enterprise's competitiveness, survival and development potentiality. Stratagem cost management is just founded under this condition. Meanwhile, what modern enterprises face is not the problem whether cost can be reduced, but how to reduce cost through effective way, how to understand cost in terms of strategy, explore the effective way that strengthens cost controlling, perfect the theory of cost controlling and the system of methods. Especially in the period of socialist market economic construction and improving, it is great significance to solve the problems rapidly on cost controlling methods.The problem of cost has been to obstruct the development of enterprises in our country, If we want to change the current situation of cost management in our country, we should adapt to the changes of the environment of enterprises' administration and meet the need of strategic management, then change the defects of the traditional cost management system, to seek improvement and development. The purpose of this text is to research from the visual angle of strategic cost management, to seek the new way to create competitive advantage of enterprises' cost in our country, to promote to lower cost continuously and build enterprise's competitiveness finally.Standing on practice of cost management, this thesis illustrate the basic theory and content of cost management, analyze how to put strategic cost management into practice, and suggest that strategic cost management is future trend of cost management. The main point is to research the application of strategic cost management mold in our country. Take example of Han Gang, it suggests that our company should find out suitable cost management mold ,according to practice, then , pay attention to discuss the combination of Activity-Based Management and Target Costing, to hope that it can possess referring value for practice of cost management in our country.