Research On Strategic Cost Management Performance Of China Postal Savings Bank

Strategic cost management is formed in the new market competition environment.It has made great changes and breakthroughs in traditional cost management,which provides a new cost management channel for enterprises to promote the comprehensive competitiveness.The introduction of strategic cost management performance evaluation can be scientific and objective evaluation of the various departments within the strategic cost management implementation,which will promote enterprises to summarize experience,learn from failure,and implement strategic cost management better under new strategies.Strategic cost management performance evaluation can provide reference for enterprises to implement incentives and to guide enterprises to actively adjust the strategic decision-making,thus continuously innovate and improve the management mode,consolidate the long-term development foundation.Firstly,this paper summarizes the theory and development of performance evaluation of strategic cost management at home and abroad,which generalizes the connotation,the characteristics,the quality requirements and the process of strategic cost management performance evaluation,also introduces the Analytic Hierarchy Process model within strategic cost management performance evaluation.Secondly,on the basis of literature review and evaluation model,this paper chooses Postal Savings Bank of China(hereinafter referred to as "Postal Savings Bank")as the research object.The value chain analysis,strategic location analysis and cost driver analysis of Postal Savings Bank are carried out in this paper,combined with the management status of industry and Postal Savings Bank,and use of the main analysis tools of strategic cost management.Thirdly,this paper constructs a three-level strategic cost management performance evaluation structure model,which from the four dimensions of finance,customer,internal operation and learning and growth including 12 indicators,based on the idea of Balanced Scorecard and Analytic Hierarchy Process.Finally,this paper analyzes the index system of performance evaluation of Postal Savings Bank strategic cost management by using the theory of strategic management,financial management,linear algebra,statistics and other disciplines,and thus confirming the specific process of the strategic cost management performance evaluation of Postal Savings Bank.At the same time,through the use of construction of the hierarchical model,this paper analyzes of the process of setting the right of each index weight,the degree of membership and calculates the comprehensive evaluation score of the strategic cost management performance of Postal Savings Bank starts from the strategic cost management of Postal Savings Bank in 2016.According to the comprehensive evaluation score,this paper proposed new strategic cost management objectives for the next stage of Postal Savings Bank,and finally proves the theoretical basis and practical significance of the evaluation of strategic cost management.By studying the performance evaluation of strategic cost management through Postal Savings Bank,this paper also hopes to provide a standardized evaluation system and provide the theory and method for solving the problem of strategic cost management performance evaluation.