Study On Application Of Strategic Cost Management In Chinese Enterprises

sustained and rapid development of the fast lane. Along with the global economy integration advancement, emerging electronic technology to emerge and rapid development, China’s enterprises are faced with new challenges and opportunities. Enterprise wants to in this kind of environment survival, development, not only depend on the current environment and business conditions, and more dependent on enterprise future sustainable development, making enterprise strategy, thus gain a competitive advantage.Cost reduction for the sustainable development of the enterprises and competitiveness have very important influence. In the new management environment, the traditional cost management approach fails to make strategic thought completely melt into the managerial mode of the cost, and fails to cost management strategic guiding provide effective services and finally because the product cost information distortion caused by the failure of strategic decision. From a strategic perspective enterprise cost structure, cost analysis structure, the cost of supervision is a modern enterprise cost management of the key elements. In the present economic environment, customer to product quality and service requirement enhances unceasingly, makes the enterprise need more on cost much effort. In addition,2008 financial crisis make the enterprise risk awareness increased, so the risk, quality, service management thoughts is the strategic cost management necessary theoretical basis. The application of strategic cost management will make our country in the cost management aspects radically twist. Strategy management is the core competitiveness of the enterprises monopoly, in strategy management, enterprise through innovation, for market opportunities, and get enterprise excess profit. By other enterprise replication in the process, has won the market share, and getting the industry and the customer approval. Be copied, other enterprise often only through price competition rob market share. The venture has on this item received good return, and can bring this return into other innovation projects investment. This virtuous cycle. Can see from this, so-called strategic management, is the enterprise production and operation activities of the overall management, is the enterprise formulated and implemented a series of strategic management decisions action, it is the enterprise manages strategic and daily management of the unity, is a continuous dynamic of the decision-making process. The strategic cost management is cost management and strategic management combination of product, is the traditional cost management in order to adapt to the constantly changing environment and make changes. At the same time from the enterprise strategic cost management all the angles of comprehensive analysis problem, an objectivity, sustainability and foresight tells us sex, is a kind of very scientific efficient management methods. In developed countries, the development of enterprise strategy cost more mature, in actual enterprise got a large number of applications. This application not only make the enterprise got rapid progress, produce high yields, but also promote the healthy development of the national economy. Because from the Angle of strategy decisions are mostly is of far-reaching significance, is green, rather than shortsighted. By contrast, in China, cost management hasn’t cause enough understanding and attention, management theory and practical application is slower than the development of social economy. In the current economy under the background of globalization, China’s development and the development of the world together. China must according to its own national conditions, the developed countries for reference of the advanced idea and successful experience in order to conform to the world economy development trend.With the development of The Times and social economic environment changes, implementing the strategic cost management is the inexorable trend, but process must also be very complicated. Therefore, the modern enterprise should be market-oriented, further research strategic cost management theory, formulate adaptive enterprise strategy cost oneself management plan, display truly strategic cost effectiveness. Therefore, this article takes the cost management of environmental change is the logical starting point for study, the theoretical discussion and case analysis combination of methods, in the case of an automotive company in China is analyzed, and the enterprises, and the theory of strategic cost management is discussed in this paper. This paper adopts normative research method, integrating theory with practice. Mainly through case and data, with theoretical groundwork, contact the actual cases. The first part, the paper mainly introduces the research background, research objective research thought and main contribution. The second part is introduced, and the strategic cost produce meaning, characteristic and mode and summarized the strategic cost management related theory. The third part is a key part of this paper, analyzes the Z’group company in strategic cost management specific application. The fourth part, China’s strategic cost management application problems and countermeasures. Last part is the fifth part, puts forward the strategic cost management application prospect.After nearly a year time, refer to the relevant documents, I finished writing. This paper mainly contribution as follows:first, this article through to the strategic cost management of the basic concepts and frame detailed introduction and further analyzes the enterprises to establish strategic cost management mechanism should conditions, and for how managers in the enterprise implements the strategic cost management provides detailed theoretical basis. Second, the paper through strategic cost management in A, B, C the three companies actual application analysis, reflected in part of enterprise in the problems in practical application, and USES the theory combined with practical way of summarize several methods to solve the problems, for better able to more perfect in Chinese enterprises in establishing the correct suitable for China’s national conditions strategic cost management mechanism proposed the theoretical comments and Suggestions. Third, this article through to the strategic cost definition of introduction, connotation and characteristics of description and explanation of the three methods of analysis and the basic framework and cost management of the ship loaders explanation. Difference between the traditional strategic cost management and modern cost management, reflects the modern cost management superiority, for the strategic cost management in enterprise’s application to provide thinking.Because my major theoretical level somewhat limited, the search limited data, so that this paper some content research insufficiently thinking are not rigorous, improper in which unavoidably, this article only hoped to domestic enterprise strategic cost management provide some reference.