Research On Strategic Cost Management Of H Automobile Company

The competition in the global automobile industry has always been fierce.The most important factor for enterprises to maintain competitiveness is to develop advantages in cost control and source of income.Traditional cost management mode tend to focus on a single link,the process of production cost,sales,management and finance charges such as local control points to take after the event management,no combined cost management and the strategic development of the enterprise,there is no prior planning was carried out on the causes of these costs,in the face of assimilation of competitive products,traditional cost management have been alone cannot meet the needs of enterprises to obtain long-term development,the introduction of the concept of strategic cost management as companies seek to lower costs and the urgent need of lasting competitiveness.In this paper,four modes of strategic cost management theory are studied,the origin,development,characteristics,modes,methods and other different aspects of the attributes of the theory are explored and analyzed,the advantages and disadvantages of strategic cost management under each mode are summarized,and the self-recognized senck mode is emphatically analyzed.When making strategic target positioning,enterprises should consider cost control together.From the beginning of setting goals,every cost driving factor should be analyzed.Cost management should be carried out in all links of the value chain.Improve the leading edge of the enterprise through effective strategic cost management.The fundamental purpose of strategic cost management is not to improve the company’s financial performance indicators in the short term,but to continuously improve the competitiveness of enterprises,reduce the cost of enterprises,and maintain the long-term development prospects of the company.This paper selects the automobile industry as the research object and focuses on the application of the specific theory of strategic cost management in practical cases.By comparing its differences with traditional cost management and its role in cost control,the basic operation of strategic cost management method is clarified.Based on the basic theoretical process,the application case of H automobile company was analyzed in detail,and the application method of strategic cost management strategy in specific enterprise operation environment was clarified,showing the importance and profound significance of strategic cost management for enterprises.