Study On Strategic Cost Management Of ZK Company Based On Shank Mode

In today's highly competitive business environment,companies face more and more uncertainties.If companies look at their own opportunities to reduce costs,they will not only find that the space for cost reduction is getting smaller,but also the opportunities and developments that the external environment brings will inevitably be limited.In this context,enterprises should be at a strategic height,focusing on the long-term development plan of the company and urturing the long-term competitive advantages of the company to adapt to the ever-changing external environment.Therefore,companies are undergoing major changes in management accounting methods:strategic cost management.In this paper,through the study of a large number of domestic and foreign literature and theoretical achievements,ZK Company in the actual cost management of the object of analysis,the goal is to establish a strategic cost management system for the ZK Company,while reducing the cost of the company for the company to obtain long-term competitive advantage.First of all,through the combing of the concept of strategic cost management,to provide a theoretical basis for solving the problem of ZK company's cost management.Secondly,the ZK C.ompany's current cost management status is analyzed in detail.This paper finds that ZK Company's current cost management problems:the company's financial costs are high,and the current cost management system under the ZK Company to reduce the cost of space is not enough,has reached the bottleneck period.The vision of companies to reduce costs is limited to the company's internal,not to find a greater reduction of space.but also because the cost management information system is not perfect,strategic positioning is not clear and total quality management is not in place,but also makes the company's cost management lack of better results.Then in the analysis of clear ZK company's cost management issues,proposed the establishment of a strategic cost management system under the Sanger model,trying to solve the company's existing problems.Then build a strategic cost management system for ZK Corporation.First,define the company's cost management objectives.Through the analysis of ZK's internal value chain,industry value chain and competitor value chain,strategic positioning analysis and cost driver analysis of SWOT,The establishment of the Shank system mode,and propose a solution to the problem,the specific content:integration and optimization of the value chain,optimize the choice of strategic positioning,mergers and restructuring to improve the cost of motivation.Then establish a balanced scorecard to establish a performance evaluation system for the company.Finally,based on ZK's implementation of strategic cost management of the company,it proposes safeguard measures:learn and establish cost management ideas,improve cost management target responsibility system,develop the"industrial router" structural transformation,and upgrade construction technology and capabilities.