Research On Strategic Cost Management Of A Company

In today's political,economic,cultural and natural environment,enterprises must adopt a more effective management mode,namely strategic management,in order to gain competitive advantage and seek sustainable development.Traditional cost management is facing severe challenges.This method,which focuses on reflecting and controlling the manufacturing cost of internal products,gradually shows its limitations.The development of enterprise cost management to strategic cost management is the inevitable requirement of modern enterprise cost management,and also an important measure to continuously enhance the core competitive advantage of enterprises.At present,there is a big gap between domestic enterprises and foreign advanced enterprises in the application of strategic cost management in terms of objective conditions,management awareness and information level,and there are more problems in implementing strategic cost management.To solve these problems,we must thoroughly understand the theoretical basis of strategic cost management,carefully analyze the deep-seated causes of the problems existing in the application of enterprises in China,find out the key points,explore a suitable application method and implementation way,so that strategic cost management can play a practical role.Based on the research results of domestic and foreign scholars on strategic cost management,this paper mainly uses case analysis method to study how A company applies strategic cost management.Firstly,the background and significance of this study,literature review,research methods,content framework and innovation and shortcomings are briefly described;secondly,the theoretical basis and basic methods of strategic cost management are summarized,and it is pointed out that traditional cost management does not meet the requirements of strategic management;thirdly,the status quo of cost management in A company is analyzed in depth,and the shortcomings are found out.The fourth part,combined with the actual situation and business environment of A company,designs and constructs the strategic cost management system for A company from three aspects:strategic positioning analysis,value chain analysis and cost driver analysis.On the one hand,it puts forward suggestions on strategic positioning,controlling key cost drivers and adopting value chain analysis to carry out strategic cost management.In order to ensure the smooth implementation of strategic cost management,it also puts forward countermeasures and suggestions for company A to implement the basic guarantee of strategic cost management.Finally,this paper combs the content of this study and case analysis,makes a qualitative analysis of the development trend of strategic cost management in the application of enterprises,forms research conclusions and puts forward prospects for the limitations of this paper.Starting from the current situation of environment and cost management faced by Aviation Manufacturing Industry Company A,this paper seeks for a suitable cost management mode for the development of Company A,provides rich countermeasures and suggestions for its implementation of strategic cost management,has certain practical significance for Company A to implement strategic cost management and obtain sustainable competitive advantages,and also provides solutions.It will provide useful reference for the strategic cost management of the industry.