A Case Study Of Strategic Cost Management Based On Balanced Score Card

With the continuous development of global economy,Chinese enterprises are faced with unprecedented opportunities and challenges.If Chinese enterprises want to achieve sustainable development and secure a place in the increasingly intensified market competition,they must improve their own advantages.Instead of simply relying on the current economic environment or business status quo,we must seek a new management mode to ensure that the cost management mode implemented by it can adapt to the modern economic environment and realize the demand for value management.However,in the continuous development of enterprises,the defects and deficiencies of traditional cost management are gradually exposed.The previous cost management can not meet the strategic needs of enterprises,nor can it give full play to the role of cost control,thus making cost management face new challenges.We should not only understand cost management from a certain perspective or a certain level,but also understand cost management from all aspects of the enterprise and the whole process of production based on the enterprise strategy.Therefore,the strategic cost management has become the inevitable choice of our country enterprise cost management.Strategic cost management comes from the organic combination of enterprise traditional management cost and enterprise management strategy.In order to improve the competitiveness of enterprises,strategic cost analysis tools should be adopted to improve the cost management of enterprises to the strategic level.This article adopts the method of case analysis,put forward innovative blend in the balanced scorecard strategic cost management,with A company as an example,analyzes the implementation of A company based on the balanced scorecard framework of strategic cost management system,as well as the system implementation process and implementation effect,found that strategic cost management based on the balanced scorecard can inject new vitality to the enterprise,A lasting competitiveness for the enterprise,to ensure that the enterprise value and maximize shareholder value.But found A company in the process of implementing such A temporary job evaluation,cannot be part dimension selection is difficult issues such as monitoring and cost control does not reach the designated position,aiming at these problems puts forward the corresponding optimization Suggestions,in order to help enterprises to be more perfect,based on the balanced scorecard strategic cost management system,makes the enterprise in an impregnable position in the intense market competition.This paper is helpful to promote the promotion and application of strategic cost management in Chinese enterprises,and has certain guiding significance for enterprises to improve strategic cost management.