| In predominantly private economy waterproofing industry,most enterprises adopt the traditional cost management means,but in a waterproof basic saturated market situation,enterprises want to stand out,from the sacrifice of resources,environment and cheap Labour low-end manufacturing shift to rely on independent innovation,quality first,the green manufacturing of strategic change.Therefore,this paper plans the company’s future development goals from a strategic perspective,reintegrates its value chain,and builds a strategic cost management system with applicability and efficiency,so as to help the enterprise establish quality and brand awareness,and then help the enterprise expand the competitive advantage in the waterproof market.In this paper,HY waterproof material company(HY company)as the research object,first of all to the strategic cost management related theories and case studies are analyzed,provides a strong theoretical support for the article;Secondly,it introduces the basic situation of HY Company,aiming at explaining the problems existing in the cost management of the enterprise.This article from the enterprise application of strategic cost management objectives,principles and specific solutions in three aspects,which is suitable for HY company design strategic cost management system,using the SWOT model to analyze the choice of enterprise strategic positioning,it is concluded that companies should choose the developmental strategy on the basis of the overall strategy,adopt the cost leading strategy as the main competition strategy,product differentiation strategy for the strategic positioning of auxiliary competitive strategy plan;In determining the competitive strategy under the premise of the analysis to the enterprise value chain and optimization proposals,thinks that enterprise can from r&d link,procurement,warehousing,production,sales,after-sale link optimization of internal value chain,through coordinate upstream and downstream customer relationship,such as establishing supplier optimization of strategic alliances,build customer databases,such as the external value chain;Finally,the analysis of the enterprise strategic cost drivers,HY company to realize the strategic thinking of the whole staff,increase the centripetal force of the enterprise,increase the investment in staff training and education,play a role in learning,pay attention to the whole process of waterproof engineering operations,to achieve the results of total quality management and other suggestions.After a full range of strategic cost management program design,for the implementation of the program may encounter problems to provide countermeasures,in order to help enterprises to smoothly carry out the strategic cost management program,so as to obtain low cost,differentiated competitive advantage,stand out in the waterproof market. |