Guodian Strategic Cost Management System Design

The strategic cost management is an organic product of the combination of cost management and strategic management, with the competitive environment it is an adaptive change to the traditional cost management. Purpose is to achieve the leader of cost that enterprises pursues the strategic cost management, to gain a competitive advantage, beat his opponent, to ensure their survival and development.After the reform of power system, the power grid is the largest sector of monopoly power. The master is the power grid to grasp the quantity of enterprises. The competition is heating up to the five power generation groups, it is being discussed focused that how to improve the competitiveness of enterprises, with the development of the internal and external competition, the result is that the cost become a bottleneck.The China Guodian Corporation is one of five power generation groups, in the paper the authors make a point to build the strategic cost management mode.In general, to the China Guodian company the concept of strategic cost management is easonable and maneuverability. The purpose of thesis is to improve the cost of power generation companies included the China Guodian Corporation in the cost management system.