Research On The Analysis And Control Of Strategic Cost Driver Of Natural Gas Distribution Enterprises

In the fierce competition of globalization, strategic consideration has been becoming thekey of enterprise in existing and developing. Strategy cost management, that is thecombination of Strategic Management theory and the cost management, has extremelyprofound significance to the control of production cost. Strategic cost driver analysis carriesout the all-round acquaintance on cost structure and cost behavior of business from strategicangle, finds out the factors arousing cost alteration, and explores strategic approach to costreduction to gain long range competitive advantage by controlling and perfecting unceasingly.Cost driver analysis running through strategic cost management is in the basis position all thetime. With the fact that gas industry is developing in high speed, more and more distributionenterprises enter into the industry. Then the competition between them is unavoidable. Costadvantage becomes the key approach. The article has moved right away around strategy costdriver. Firstly introduces the connotation and composition of strategy cost driver, and otherrelevant theory of strategy cost driver control. Then analyses structural cost drivers andexecutive cost drivers of the distribution enterprise. Summarizes the current situation andpoints out the existing problems. Lastly the article has brought forward to somecountermeasures and suggestions.