Strategic Cost Driver Analysis, Control And Application Of Research

The theory of cost is always in conformity with social economic development level. With the rapid development of market economic, enterprises will be up against more competition and they must enforce the strategic cost driver management continuously in order to heighten their competition ability and economic benefit. The theory of cost is going further because of strategic cost driver. Under this background, this thesis focus on strategic cost driver and these problem about their analysis, control and application are explored.This thesis developes according to the clue from commonality to particularity, from theory to application. Firstly, the theory of cost driver, especially strategic cost driver, is expatiated, including the definition, characteristics and classification. Then, around strategic cost driver tightly ,the principal framework is structured, involved in goals and ideas of analysis and control on strategic cost driver, as well as in analysis and reconstruction of value chain. Lastly, from different perspectives of strategic application and practical application, strategic cost driver is studied. This thesis probes into enterprise competitive strategy and development strategy and disclose strategic significance of Activity-based Cost Management System. Moreover, supported by a typical case of Xi'an Farm Machinery Factory, it discusses the application in China.