The Research On Strategic Cost Management Mode Building From The Perspective Of Enterprise Cluster Environment

Enterprise cluster (The following we call it cluster shortly) refers to a phenomenon in which a large number of interrelated enterprises and organizations are involved in the relatively concentrated geographical location. As an objective economic phenomenon, the cluster arouses our attention for it becomes an important way in promoting local economic growth and accelerating the urbanization. Recently, due to appreciation of RMB, rise in raw material prices, higher wage costs caused by implementation of the new "Labor Contract Law", decrease in export trade and reduction of the export tax rebate, business costs increase and lower profits can be earned ,which brings new challenges for those clusters whose main competition means is low cost.Cost management has always been the source of earning profit. The current cost management in the cluster is still stuck in the traditional way focusing on internal cost management. There is no full use of cluster advantages. The degree of connection between cost management and business strategy is not far enough. As the basic elements of the cluster, enterprise in cluster are inextricably linked, the cost management activities should be based on the cluster environment.Firstly, this paper analyzes the double cost impact for enterprises in cluster as result of cluster environment. On the one hand, cluster environment brings a lot of cost advantages which can be used by enterprises. On the other hand, when enterprises make use of these advantages there are associated risks. Subsequently it analyzes the economic environment which the enterprises within clusters are facing, and the shortcomings of the existing way of cost management. It discusses that cost management within these enterprises should have some characteristics. It is necessary to combine Western strategic cost management theory with the cluster environment, and build a strategic cost management mode from the cluster perspective. Then through comparing several kinds of prevalent strategic cost management mode, we arrive at a conclusion that the Shank mode provides a good thinking for enterprises within the cluster for reference. The strategic cost management mode for them should not only include the value chain analysis, strategic positioning analysis, strategic cost driver analysis and controlling, the cost risk management should be integrated in. The four together form the basic framework. To guarantee the effective implementation of the strategic cost management mode facing cluster environment, this paper provides the corresponding suggestions. Finally, through a case study, we demonstrate this strategic cost management mode under the cluster environment established by this paper is referential for enterprises in cluster.In the last, the thesis is concluded by pointing out the shortcomings of this paper and the direction of further research.