Research On The Application Of Strategic Cost In Aviation Manufacturing Enterprises

With the rapid development of China’s economy,the competition among many enterprises is increasingly fierce.In the rapid development of market-oriented economy today,how can enterprises keep up with the pace of The Times,quickly adapt to the society,so that they can steady and long-term development without being eliminated,which has become a serious problem faced by all enterprises.Want to be among the top in the market,must have a long-term vision and insights,not only must carry on the production cost control management,produce good and inexpensive products,and the quality of the product,type,price,after-sales service must get consumer recognition,can meet the demand of the market changes continuously,so that enterprises can go further.In such a social environment,the strategic cost management theory arises at the historic moment,is to require the enterprise stand in the height of the global development,advantage and adjust the development direction of the enterprise itself to adapt to the social changes,and the target cost management based on value chain can combines the traditional cost theory and strategic cost,fully embodies the essence of strategic cost management-to seek cost advantages.Aviation manufacturing industry plays an extremely important role in China’s manufacturing industry,which is related to China’s national defense and people’s livelihood travel safety.But at present our country’s aerospace manufacturing production cost is high,waste of resources,economic efficiency is inversely proportional to the input costs,significant differences are,in the final analysis the reason is that China’s aviation manufacturing cost management level and management level to keep pace with the change of the social economy,it restricts the development of enterprise,the cost management method and ability to the enterprise survival after plays a vital role.Therefore,it is urgent to introduce the concept of strategic cost management to improve the cost management level of aviation manufacturing industry.Enterprise production is through the early stage of the design research and development,logistics,procurement,production,external marketing,after a series of related activities,these activities linked together to form a process of the creative value chain,through the analysis,control the cost of the entire process,can create more economic benefits under limited resources,which is the core of the value chain cost.The introduction of the concept of value chain in the management of aviation manufacturing enterprises can effectively help enterprises to reasonably control the cost in the whole process of product production,so as to increase economic benefits,enhance the competitiveness of enterprises and stabilize the product market.On the basis of strategic cost theory,combined with value chain analysis and target cost management theory,this paper constructs the target cost value chain system by taking aero-engine aviation parts as an example.The practice research has proved that the target cost value chain can effectively reduce the cost of the company and improve the benefit of the enterprise.This article is divided into five parts,mainly according to the aviation manufacturing industry of the real case,the cost control and production analysis indicates that the defects in the existing in the cost control of aviation manufacturing enterprises,and listed companies into the actual case of the concept of strategic cost management of aviation manufacturing enterprise cost management problems that exist in the opinions and recommendations.The first part puts forward the background and significance of the research on strategic cost management.By enumerating and analyzing the research results of various scholars on strategic cost,the author analyzes the thinking structure of this paper.The second part of the strategic cost management model,characteristics,development prospects are introduced and compared.The third part analyzes the current situation of cost management in China’s aviation manufacturing industry.The fourth part introduces the concept of strategic cost management in the cost management of aviation manufacturing industry and expounds the necessity and urgency of strategic cost management in combination with practical cases.The last part is the summary of the application results of the cost strategy management concept and the expectation for better development in the later period.