With the rapid development of interest rate marketization,COVID-19’s normalization has accelerated the change of new formats of Internet finance,which has caused tremendous squeezing and influence on the traditional financial industry.This leads to the development of commercial banks is facing major challenges and challenges.In order to maintain the competitive advantage,commercial banks not only need to compete in products,services and talents,but also can not be limited by the traditional cost management,and then use the strategic cost management to strengthen their core competitiveness.Strategic cost management(SCM)is one of the relatively novel cost management methods in today’s era.It effectively combines cost management with strategic management.It not only pays attention to the changes of internal costs,but also understands the dynamic changes of the company’s industry and the strategic adjustment of competitors in the industry in real time,so as to strengthen the strategic position of the enterprise in turn,And obtain better income than the average level of the industry,and give full play to its overall,forward-looking and superiority.Therefore,taking the strategic cost management of commercial banks as the starting point,this paper analyzes the value chain of M commercial bank from the horizontal and vertical of internal value chain and external value chain,discusses the existing cost management problems,and puts forward targeted solutions and suggestions.Firstly,this paper combs and summarizes the relevant theoretical basis and development status of strategic cost management and enterprise value chain at home and abroad,summarizes the defects and shortcomings of M commercial bank in the current traditional cost management mode,analyzes and studies the problems and deficiencies of China’s commercial banks in actually carrying out cost management,and then makes it clear that it is the only way for commercial banks to adopt strategic cost management.Secondly,it briefly summarizes the strategic environment faced by China’s commercial banks,and uses a series of analysis methods such as value chain analysis to carry out in-depth analysis and Research on the strategic cost of commercial banks,and effectively construct the basic framework of strategic cost management.Through the analysis of the specific application of strategic cost management mode and enterprise value chain,this paper provides new breakthrough thinking for the development of its cost management,which not only controls the cost of banks,but also formulates appropriate strategies for enterprises from the overall perspective of commercial banks,so as to enhance the competitiveness of enterprises to the greatest extent.It is hoped that under the increasingly anxious Internet finance,commercial banks can hold the position of their people’s money bag,and then steadily move towards a more blue tomorrow through new ideas. |