Research On Strategic Cost Management Of D Enterprise

This paper analyzes the implementation of D-strategic cost management and draws relevant suggestions to help Chinese enterprises deepen their research and implementation of strategic cost management to enhance their competitiveness.The full text is divided into four chapters.Through the analysis of the implementation of D enterprise strategic cost management,it proposes that D enterprises have some problems in strategic cost management.The paper analyzes the problems and figures out some solutions.The first chapter is an introduction in which background and significance of the research are discussed.It summarized the research results of strategic cost management by scholars at home and abroad.This chapter summarized the research contents and methods of the whole article.The innovation points and shortcomings of the research are summarized;The second chapter is the theoretical analysis of strategic cost management which explains the concept and characteristics of strategic cost management and establishes a framework by using cost drivers,strategic positioning and value chain.It also analyzes the impact of strategic cost management on enterprises and improves the implementation method of enterprise strategic cost management;The third chapter analyzes the implementation of D enterprise strategic cost management.It describes the development status and characteristics of D enterprise and analyzes the specific situation of the enterprise by applying cost motivation analysis method,strategic positioning analysis method value chain analysis method and concludes that there are some problems in the implementation of strategic cost management process in D enterprise:management thinking and professional aspects;development model.The fourth chapter proposes solutions to the problem:Rebuilding the new direction of D enterprise strategic cost managemen;In the next 5 years,D enterprises need to improve in the construction of professional talent team,optimization of platform structure and establishment of evaluation system.Through the combination of the above theory and case study,we draw conclusions that we should use scientific research methods to make the strategic cost management method more perfect so that the enterprises can stand on the high-end development of strategic cost management.