The Application Study Of Strategic Cost Management In The Case Of The B

As the state has abolished the government’s guidance price for the fee standard,and has implemented the market regulation price,cancelled some administrative licenses and lowered the entry threshold,the competition situation of supervision consulting industry has been intensified as well as promoting the comprehensive marketization process of supervision consulting industry.The survival and development of the management consulting service enterprise raises high demand in the case of the unprecedented homogeneous competition and stronger bargaining ability of the customer.With the change of external economic environment,the traditional cost management method can not effectively meet the realistic demand of modern enterprise strategic management,so enterprises need more and higher cost management.In order to gain a firm foothold in the fierce market competition and to acquire or maintain long-term competitiveness,the enterprise must undertake the innovation and change of cost management and seek new management mode to control the cost.The most effective way is to master and use of strategic cost management,to recognize the value of the cost management problems nature from a strategic height,explore the search for more effective cost management method to control the cost rate and improve enterprise value effectively through rebuilding corporate strategy to strengthen cost control and improve enterprise efficiency,so as to help enterprises to obtain competitive advantage and promote the competitiveness of the enterprise.Therefore,it is of great practical significance to study and implement strategic cost management.Based on the cost management of B company,some corresponding improvement suggestions are proposed.The final conclusion clarifies the core competitive strategy of enterprises which is the joint strategic focusing on the life-cycle cost strategy and combining the target focused strategy,puts forward that the development strategy remodeling is the core management goal to solve the problem of B company on cost management,this goal can effectively control the cost rate,enhance the value of the enterprise,thus obtain continuous competitiveness for the enterprise.The application of the strategic cost management theory to B company can enrich the application scope of the theory from the aspect of supervision consulting service industry in China,and update the concept of cost management which puts forward the cost management method target to the service enterprise by remodeling of development strategy focusing the value enhancement.It has some theoretical significance.And,to the enterprise management of company B,it has important practical significance which can help B company to find the strategic positioning based on the new situation,and to formulate feasible strategy cost management countermeasure to solve the problem of cost management effectively,and then help the enterprise acquire and maintain the continuous competitiveness.