China Tietong Gansu Branch Strategic Cost Management Research

In spite of the business enterprise adopt what strategy,the cost problem always is need to be consider in the business enterprise strategy establishment,choice and the implement processes of point problem.How the exploitation cost strategy wins the cost advantage and competitive advantages for the business enterprise,is an important contents of strategic management of business enterprise, is also an important contents of the cost management, constitute important contents of the strategic cost management,constitute important contents of the strategic cost management. Because the traditional cost management pays attention to the information of emphasize the finance, but neglected the information of the non-finance, can not make the business enterprise acquire the overall development to compete the strategic information. The creation of the strategic cost management on the other hand is for the sake of the orientation business enterprise demand of strategic management, on the other hand then the traditional cost of business enterprise manages the demand that system oneself blemish, oneself change. At present, China tietong gansu branch suffering from ideal operation result, one of the most important reasons is that the companies are lack of perfect strategic cost management. As a result, cost management cannot match the given competition strategy, which makes the company lose long-term sustainable development ability finally.Using theories on strategic cost management,the present dissertation analyzes the possibility of introducing strategic cost management into the present managerial cost accounting system in China tietong gansu branch,so that its cost management will not be confined within the enterprise itself,but extend to the whole industry.To do so,the dissertation first analyzes the company's competition environment,value chain,strategic environment so as to establish an assessment system of strategic cost;then demonstrates its feasibility while pointing out its shortcomings and possible solutions.The research is done in an aim to help China tietong gansu branch to gain a advantageous position in the fierce competition in Telecom industry,and hopefully provides a possible model for other telecom enterprises in strategic cost management.……...