Optimization Research On Strategic Cost Management Of Shaanxi MN Company

The development of the construction industry is closely related to the development of economic and social,and it has made great contribution to Chinese economic growth.In recent years,however,the development of the construction industry is pessimistic:the increasing number of construction enterprises,higher building costs and lower average profit margins and so on.In the face of fierce competitive situation,Shaanxi MN company as a construction enterprise,although has the rich experience and other advantages,the extensive production mode,the neglected cost management,if not management will seriously affect survival and development of enterprises in the future.Therefore,it is particularly important to improve the profitability and enhance the comprehensive competitiveness of enterprises by the way of optimizing the company's strategic cost management process and reducing of production costs.On the basis of reading and researching a large number of domestic and foreign literatures,this paper takes the strategic cost management of Shaanxi MN Company as the research object,in the process of Shaanxi MN company strategic cost management research,it analyzes the existing problems and causes,and puts forward the corresponding Optimization program on strategic cost management O and the implementation of the program safeguards.Firstly,the basic concept and theoretical basis of strategic cost management are described,which provides the theoretical basis for the strategic cost management optimization scheme.Secondly,it is a brief introduction to Shaanxi MN company.After analyzing the current situation of strategic cost management of Shaanxi MN Company,it points out that the main problems in the strategic cost management of the company are:the lack of strategic cost management,the neglect of cost management,the lack of cost management system,Cost management for short-term behavior.On this basis,further analysis of the causes of these problems are:strategic cost management is not comprehensive,strategic cost management planning is not meticulous,strategic cost management system is not perfect,strategic cost management is not strict.Then,after clarifying the strategic cost management and the causes of the company,the optimization plan of strategic cost management is formulated according to its problems and causes.The optimization plan includes the optimized goals,principles and contents,including:raising the strategic cost management consciousness,attention to collaborative cost management,improve the cost management system,and clear the long-term strategy of cost management four aspects.Finally,this paper puts forward the safeguard measures of strategic cost management optimization:raising the strategic cost management consciousness,refine the strategic cost management plan,improve the strategic cost management system and strengthen the implementation of strategic cost management.After analyzing the current situation of strategic cost management of Shaanxi MN Company,this paper identifies problems and reasons,and puts forward practical and feasible optimization scheme,and effectively manages the cost of the company,Improve business profits,enhance and establish the competitive advantage of enterprises.