| Along with the international economic environment changes and the developmentof information technology, and high technology and modern management theory ofinnovation, Modern enterprise cost management expanded day by day. In order to adaptto the enterprise cost management met the new situation and new problems, considermodern enterprise the objective requirement of the development of cost managementmode must also change. Modern enterprise cost management focus from the first how tocarry on the matter after accounting cost control and analysis and comparison,development through scientific prediction to to beforehand control and cost project.Compared with the traditional cost management of enterprise internal management foronly cost management, strategic cost management pay more attention to the enterpriseexternal supply and sales link management, and to their own the value chain analysisand competition the value chain analysis and management, through analysis and controlcost drivers, establish strategic performance evaluation system, make the enterprisefinally obtain the comprehensive competitive advantage. Enterprise will costmanagement problems with market environment and the company strategy completeanalysis, through the strategic cost analysis, make sure the enterprise competitionstrategy in different market, to provide customers with better quality, betterperformance, more function and better service of commodities and enterprise upstreamand downstream industry chain link up, thus for cost competitive advantages andmarket leading position, and finally realize the enterprise strategic cost managementgoals.Modern enterprise cost management and the scope of subject to cross each other,mutual penetration the direction of development, therefore, this article in view of the domestic commodity circulation enterprise fast development of strategic costmanagement urgently needs to, combined with the basic theory of strategic costmanagement comprehensive and brief introduction to the theory of at the same time, toour country enterprise application strategy cost management for project, expounds howto specific application of strategic cost management theory and relevant strategic costmanagement analysis tools, in hopes of domestic enterprises in the application ofstrategic cost management practice for reference. This thesis can be divided into sevenparts: The first chapter is the introduction section, Discusses the background of selectedtopic and current research at home and abroad. The second chapter, the strategic costmanagement overview, briefly to traditional cost management and strategic costmanagement are compared, and expounds the strategic cost management of thedefinition, characteristics, practice mode and implementation framework. This chapterbasically is an overview of the role of the followings. The third chapter, this chapter atfirst introduced the basic situation of the M and implementation of strategic costmanagement conditions, and then analyzes the strategic positioning analysis M and theSWOT analysis method in M company strategy planning in the application. The fourthchapter, in view of the application of strategic cost management theoretical level, focuson the analysis of the value chain implementation procedures and methods. The fifthchapter, in the three preceding chapter of this basis, combining with the currentimplementation strategy M cost management present situation, this paper puts forwardsix aspects of the analysis of cost drivers, points out the existing problems, and putsforward the feasibility Suggestions and solutions, finally implementation evaluation.The sixth chapter, emphasis on strategic cost management of the performanceevaluation system and comprehensive score card application of EVA. The last chapter isthe conclusion, puts forward the shortage and prospect. This article vivid to interpretthe strategic cost positioning analysis, the value chain analysis and cost drivers in Manalysis in the process of implementing the strategic cost management practice process. |
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