Research On The Improvement Of X's Strategic Cost Management Based On The Sank Mode

With the continuous development and deepening of China's market economy,the market competition among enterprises in China is becoming more and more benign,and the market norms are becoming more and more sound,and more and more emerging enterprises have come to the fore.However,in view of the current situation of China's cultural media industry,many media enterprises still expose many problems about the cost management,which has caused serious impact in the market economy competition.As the market competitiveness of the enterprise is directly related to its long-term development,therefore,in the process of continuous development of the enterprise,it must continuously improve the efficiency of the cost management control,constantly strengthen the social competitiveness of the enterprise,let the enterprises develop in the competition,and continue to step in the development.The market environment is unpredictable,the competitive environment of the enterprise is complex,the emergence of new organization form and the new market demand require us to improve the traditional cost management model.One of the most important features of traditional cost management is the separation of capital and cost.In the process of cost management,the enterprise often separates the cost management from the strategic cost management,and the traditional cost management only pays attention to the current situation of the enterprise cost management,and does not stand in a high and strategic perspective.And the strategic cost management focuses on the overall situation of an enterprise.It pays attention to whether the business model has strategic consideration,the cost is concerned with the high cost and the cost of the consumer.Strategic cost management is to make enterprise managers look at the problems existing in the management of enterprise strategic cost from a global and comprehensive perspective,to analyze the existing problems into action analysis,value chain analysis,strategic positioning analysis,and to improve the market competitiveness of enterprises.This article takes the X company as the research object,analyzes the company's development,the organization structure,the operation situation,the cost composition and so on,and hopes to establish a set of strategic cost management system for the X company for the X company after the comprehensive analysis of the X company.