| Cost first is the one of the three basic stratagem in the enterprises, and cost control is a important managerial title of all enterprises especially to traditional manufactural company to face to. All of the modern measures such as strategic management , property right innovation and expectation right stimulation could not replace the traditional work of management intensification and cost reduce., and it is the most important point of the successful of the company.This paper discuss the question only according to the work experience in the Haier of author and do not discuss in the phase of disposal of finance account.Firstly discuss the reason of succeed of Haier in the principle of cost management and strategic, and then using strategic cost analysis and criterion of modern management accountancy to deep anatomy the principle and practical way in the total proceed of logistical , purchase , R&D , manufacturing , sales and marketing and how this management expenditure be used , and discuss how these work plan and control will be realization. Finally, sum up the advantage of Haier" s cost management and the meaning of how it will be use for reference for other manufacture company. |
