Research On The Strategic Cost Management Of XN Cables Hejian Branch

The speed of economic globalization has been accelerating, level unceasingly deepening. Not only to promote the economic development of the countries of the contact, the management concept of sharing and innovation are also with the economic development and progress. Gradually improve the global market, the increasingly discerning clients around the world, increasingly fierce competition, the enterprises are facing increasingly severe situation. In the face of the complicated and grim situation, enterprises want to gain a firm foothold and win the market, seek the development, maintain and improve the competitiveness is essential. The primary factors to remain competitive is to keep the profits, and the cost, which is the decisive factor influencing the level of profits. Therefore, the effective cost management has become the main means to maintain the competitiveness of enterprises. But the traditional method of cost management concept gradually to keep up with the demand of modern enterprise management, therefore, enterprises need a conform to the development direction, cost management method of modern enterprise management mode. Emerge as the times require strategic cost management mode.This paper expounds the background, objective, content framework and management idea of strategic cost management, analysis of strategic cost management theoretical knowledge system, and emphatically describes the specific methods of strategic cost management. At the same time, the combination of case enterprise’s own situation, based on the value chain, strategic positioning, cost driver analysis in three aspects as the main tool, using literature research method, observation method and case analysis method, analysis of the case enterprise cost management system lags behind, the lack of overall grasp of the needs of enterprises, from a new angle, height to remain competitive understanding of cost management, and application to the enterprise management, and cost management is too one-sided, not system, the cost management of enterprises is too chaotic and so on questions, on the basis of clarifying the enterprise strategic cost management system and idea, based on the actual development of enterprise cost management optimization scheme, guide the enterprise application of strategic cost management, and proposes the strategic cost management optimization scheme, and the guarantee measures. The hope can bring a recovery was stuck in the mud of the enterprise hope. At the same time for the same type enterprise application of strategic cost management provides a reference.