Strategic Cost Management Research

The foreign scholars begin to study the strategic cost management since 1980s. Its starting point is how the cost management system services for the emerging enterprise strategic management. The results of its research provide useful cost information mainly through cost management vision and broaden the strategic decision ,such as value chain analysis, strategy orient analysis, cost reason analysis . The research of strategic cost management of the scholar of our country starts relatively late and basically still remain in the primary stage when the theory is probed . We think this is mainly because the practice of enterprise's strategic management of our country roses in recent years and can not offer the realistic management environment for research. With the deepening reform and opening-up of our country, the competition between enterprises is fiercer and fiercer, strategic cost management appears with development of enterprise's strategic management theory and practice. strategic cost management is the chaining between enterprise's strategic management and cost management and is the result of the development of cost management. The research of strategic cost management of the scholar of our country starts basically still remains in the primary stage.The chaining between theory and practice is not ripe .so many problems appear when the theory is used to practice. The main purpose of this thesis is to set up a chaining between this theory and strategic cost management practice and to solve the strategic cost and manage the bottleneck.Firstly, this paper initiates from three analytical tools of Sank model of strategic cost management and resolves the question of how these three analytical tools link to practice. For enterprise value chain analysis ,this paper has studied from three angles ,that is ,the vertical value chain, horizontal value chain and enterprise's internal value chain . Through the value chain analysis ,we can get the cost data of value chain . It represents the actual cost of products, enterprise decision makers can learn more about the situation of the cost and the corresponding competitive advantage. Secondly,the strategic position analysis is based on the enterprise value chain analysis. SWOT analysis of the use through enterprises concerning about the strengths, weaknesses, opportunities and threats which are crucial to succeed for a enterprise guides strategic positioning and respectively analyze the strategic position of enterprises or industries segments of the market in the strategic choice,product market strategy and business development of product. Last,the strategic cost driver analysis is based on the enterprise value chain analysis and strategic positioning analysis and the final cost of the driving factors for medical treatment are found, which ensure the effectiveness of cost management.