Research On Strategic Cost Management Of T Motor Vehicle Testing Company

Since the private capital joined the motor vehicle testing industry,the small and medium-sized motor vehicle testing enterprises have risen rapidly,which has injected new impetus into the industry,but at the same time has also intensified the market competition situation,the medium and small-sized motor vehicle testing enterprises have been greatly impacted by the industry environment,especially the economic environment,the traditional cost management model used by most small and medium enterprises can no longer fully meet their needs for sustainable development.Faced with such a complex market environment and changing operating and profitability conditions,more and more enterprise managers begin to pay attention to the advanced cost management concept and method.This paper analyzes the particularity and necessity of the application of strategic cost management in small and medium-sized motor vehicle testing enterprises,and combines the relevant theories of strategic cost management at present,this paper probes into the strategic cost management mode suitable for small and medium-sized motor vehicle testing enterprises,in order to promote the enterprise’s business development ability and enhance the core competitiveness.This article takes T Motor Vehicle Testing Company as the research object,studies its existing problems in the cost management,and proposes the reasonable strategic cost management plan through the analysis.Mainly divided into six parts of the content,the first part of the research background,research significance and research content and methods.The second part defines the concept of strategic cost management and competitive strategy,and also includes the theory of strategic management and value chain cost management theory.The third part describes and analyses the development of the motor vehicle testing industry and the particularities of strategic cost management,based on the SANKE model of strategic cost management and the cost–benefit analysis process,build a complete strategic cost management framework.The fourth part mainly introduces the general situation,organizational structure and business process of T Motor Vehicle Testing Company,at the same time,the main cost elements and the existing problems of strategic cost management are analyzed.The fifth part applies the above-mentioned strategic cost management framework to T Motor Vehicle Testing Company.The framework first uses SWOT matrix to help T motor vehicle testing company to conduct strategic positioning analysis,clear T motor vehicle testing company’s overall development strategy and the corresponding specific competitive strategy,and then through the analysis of T motor vehicle testing company’s value chain,to understand its value-added links and cost optimization space as well as the advantages and disadvantages of the main competitors,which has some reference significance for the subsequent strategic cost management program,and then the T motor vehicle testing company to carry out strategic cost driver analysis,in-depth analysis of its controllable cost point from the strategic level,and finally in the selected strategic direction,combined with the T motor vehicle testing company’s various analysis,put forward the reasonable strategic cost management plan,forecast the cost-benefit of each plan,establish some safeguard measures to ensure the smooth implementation of the plan and create new value for the enterprise.Through the study on the implementation process of strategic cost management of T Motor Vehicle Testing Company,under the new cost management mode,the research object can collect and understand the latest situation of the external market and its own shortcomings more timely and accurately,and make clear the future development direction,to better circumvent the threat of factors for their own development to create a more appropriate platform.