The Research On Strategic Cost Control Based On Time

With the continual development of market economy, the corporations' competitive environment is in great change. As the coming of the competition through time, the model of enterprise cost control has changed by the influence of globalization, diversification of the consumers'needs, the complex of market environment and the change in the product cost structure. In order to exist and develop in the market full of fierce competitions, the corporations have to take the change of the market environment into consideration in it's inner organization and management. Therefore, to improve the inflexibility and quick-reaction capability, the corporations should care time arrangement and control and shorten the reflecting time of them. For time is closely associated with the competitive advantage, rather than isolate. On the one hand, the cost increases with the passing time in the process of producing and managing. On the other hand, the shortage of time could make the consumers satisfied more and add the products' value. Taking time into the consideration of the cost control strategic, the corporations will take a great upper hand in competitions.This thesis holds that the corporations should found strategic cost control system based on the time-competition to make a solid foundation of constant competitive advantage. The thesis make use of the tool of strategic cost analysis and analyze the goal of the corporation time strategic cost control and seek the means of cost control and make a design of strategic cost control.This thesis is composed of literature review, the strategic cost analysis and control based on time-competition and the design of time strategic cost control.The first part introduces the research background and significance as well as the research methods and research ideas. The second part reviews the research methods about strategic cost control based on time-competition. The third part defines the strategic cost based on time-competition and the principles of cost control and analyzes the goal. The forth part does a research on the means of the corporations to time strategic cost control making use of the value and cost. The fifth part makes a design of the time strategic cost control. The last part gives the main conclusion, including the innovation and deficiencies of this thesis.