The Application Problems Of Strategic Cost Management In Hing And New Technology Enterprises

High-tech industry plays a very important position in China’s economic and socialdevelopment. A high and new enterprise as the cell of the high-tech industries, its survival anddevelopment is directly related to the whole of China’s economic and social development eventhe national security. However, the cost management of high-tech enterprises in China isrelatively backward, which affects on the production and development of the enterprises.Strategic Cost Management combining the Cost Management and Strategic Management is anew development of Cost Management, and it is widespread used by High and New Enterprisesin China. However, there are still many problems need to be resolved on the application ofStrategic Cost Management in High and New Enterprises.Through the first-hand information from the application status on Strategic CostManagement by questionnaire surveys and a case research and the analysis with Strategic CostManagement theory, the application problems of Strategic Cost Management in China’s High andNew Enterprises were summed up. This article summarized the application problems into twocategories. The first, the basic conditions are weak, such as unfair competitive environments, fewpeople being able to master and apply the theory of Strategic Cost Management, unreasonableenterprises organization and information system, weak awareness, and so on. The second,because of Path Dependence, some of the unreasonable and inappropriate traditional costmanagement methods exist.On the basis of analyzing the application problems of Strategic Cost Management in China’sHigh and New Enterprises, this paper presents a number of recommendations for improvement.With the combination of strategic cost management theoretical system, this paper attempts tobuild a general application framework for Strategic Cost Management in High and NewEnterprises in China in order to be able to link theory with practice, to effectively enhance thelevel of Strategic Cost Management in High and New Enterprises in China, to promote China’sHigh and New Enterprises faster, better development.