| With the rapid development of China’s social market economy,the development prospects of China’s construction enterprises are also facing many challenges.The traditional cost management model has been unable to adapt to the fierce competition,the cost of the enterprise remains high,and the operation is increasingly difficult.Enterprises must choose a more scientific strategic cost management model to help enterprises achieve the goal of reducing costs and improving efficiency.BK Engineering Company belongs to a small micro-enterprise in Yunnan Province.The company has been established for a short time,and its strategic cost management is relatively backward and lacks a systematic cost management system.The strategic cost management takes the strategic choice as the core,can help the enterprise clear the superiority and the insufficiency.In order to improve the sustainable competitiveness of enterprises,based on the summary of work experience,combined with the knowledge of strategic management and cost management,the strategic cost management of BK Engineering Company is studied.This paper is based on the research of strategic cost management system,according to the actual situation of BK Engineering Company and the problems in cost management.First,the general situation and development status of BK Engineering Company are introduced,and then the general situation of enterprise cost management is analyzed in detail.Then the strategic cost management of the company is analyzed from the following three aspects: First,the internal and external value chain of BK Engineering Company is analyzed,and the value chain management of the company is not comprehensive.Then,the paper analyzes the structural cost drivers and executive cost drivers,and finds that BK Engineering Company lacks a complete cost driver control.Finally,through the strategic objectives of BK Engineering Company research,SWOT analysis of BK Engineering Company to determine the strategic positioning of the enterprise.After the completion of a comprehensive strategic cost analysis,BK Engineering Company’s problems and reasons for the enterprise’s strategic cost management optimization program,Through the use of value chain reconstruction,control of strategic cost drivers,clear the company’s strategic positioning and target cost management to achieve a desired effect.Improve the company’s strategic cost management system,in order to form the company’s competitive strategy,enhance the company’s long-term competitiveness,and further improve the competitive advantage of BK Engineering Company in the engineering industry,to achieve sustainable and healthy development!... |