Study On The Strategic Cost Management

After more than 20 years reform and the development, the Chinese economy has stepped onto the path which continues to develop high speed. Joined WTO along with China the advancement, the Chinese Enterprise also marched into the participation international competition new time, the opportunity and challenge coexisting. Along with product multiplication, organization flexibility, service idea customer, information system network, market competition globalization and so on each kind of inside and outside environment change, the people must carefully examine traditional the cost management system, understands and masters each cost method the application premise, causes it and organization's strategic priority connect closely, from strategic angle construction cost management system. The strategic management's core seeks the enterprise lasting competitive advantage, this request obtains has the competitive advantage cost data. But under new management environment, tradition cost management, because own flaw meets the strategic management need with difficulty. These force private costs management's goal makes the compatible adjustment, the request cost management practice method also along with it expansion, thus has formed the strategic cost management. The strategic cost management's promotion will cause our country backward cost management to have the fundamental favorable turn, the enterprise carries out the strategic cost management to have the very strong practical significance.The strategic cost management thought's connotation is quite rich, along with the time development and the social economy environment's change, the implementation strategic cost management is the inevitable trend and a complex work. Therefore, the modern enterprise should take the market demand as the guidance, and research strategic cost management system deeply,and formulate suits the enterprise strategy cost management the plan, displays the strategic cost truly effectiveness. This article first through the socio-economic background, the meaning and the characteristic, the basic philosophy elaboration produces to the strategy cost management, proposed the strategic cost management's bare bone, the method system and the implementation step's research content, and recombinated dometic enterprise case, and proposed that our country uses the strategy cost management the design system,finally explained the strategic cost management and enhanced the enterprise core competitiveness is inseparable.