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1、 On cost control on the implementation of the strategic cost management Summary of the face of fierce market competition, many companies will cost competitiveness as the core, which requires the enterprise to maximize the cost-reduction, but, for most enterprises, the traditional method of cost cont
2、rol has been done, but often limited success, these cost control measures to reduce the cost of the space was too small, and often at lower cost control over product quality, quality of service to be weakening, which in the long run but weaken the competitiveness of enterprises. In fact, the reason
3、for this phenomenon is that these companies only to see the company in place various kinds of explicit costs, but then all kinds of companies hidden costs turn a blind eye to these hidden costs of the control, in addition to The traditional means of cost control, but also from the corporate strategi
4、c level to consider the cost reduction, cost control and enhance the competitive advantage linked. The so-called cost control, the enterprise according to the cost of a certain period of pre-established management objectives, cost control by the subject in its terms of reference, in place before the
5、 production cost and cost control process, a variety of factors and conditions affecting the cost of taking a series of preventive and regulatory measures to ensure that cost management to achieve the objective of management behavior. As the complexity of enterprise economic activity and by the impa
6、ct of external conditions, making the control objectives of cost control both moving in this direction, also moving in that direction. Only if the accused objects to a direction of development may nature, it does not require control. cost control with optional, since cost control was charged with th
7、e development of object there are several possibilities, so we can take some control methods to make towards our selected given direction, which is the main purpose of the implementation of control in the cost control process, in order to exercise control over an economic business, may make a number
8、 of cost control models, methods, and other programs to choose from. cost control with a comprehensive, continuous and systemic features. 1 Overview of Strategic Cost Management Strategic Cost Management Cost management is an important branch, which is based on strategic management theory, the theor
9、y through the traditional cost function of the system to expand the emerging field of management, from strategic level to manage costs, so it is relatively traditional cost management more comprehensive, systematic, long-term. The basic idea include the cost of the origins of thinking, and thinking
10、to match the corporate strategy, cost management measures into the idea, and the cost of training staff awareness. From the 1950s, the world entered the era of an update (it was called the era of post-industrial era, or mutation. Into the 50s, the customer needs have changed significantly, enterpris
11、es of political, economic, cultural and natural environment and in the past compared to the competition more intense, rapid development of science and technology, so that enterprises are facing many challenges and many unexpected emergencies. In this case, the business must conduct in-depth analysis
12、 of the environment and adopt new management methods, seek the development of enterprises. It is because of the times has led to changes in business environment changes, changes in business environment to promote the development of management science, in keeping with this trend, strategic management
13、 came into being. the core of strategic management is to seek business sustained competitive advantage. competitive advantage is the core of all strategies, which ultimately comes from the enterprise to create value for customers, this value should exceed the cost of the enterprises to create it. Bu
14、siness management concepts and management techniques of the above changes, the traditional cost management had a huge impact, cost management requires new ideas, changes in technology in order to meet the needs of strategic management, on the one hand into the cost management accounting and strategi
15、c management with integration on the other hand, the introduction of management accounting in strategic cost management thinking, to achieve a strategic sense of the extensions to form a strategic cost management (Strategic Cost Management, SCM. It is obvious that the generation of strategic cost ma
16、nagement is one strategic management in order to meet the needs of the other is the cost of traditional enterprise management system and its own shortcomings, their own need for change. 2 The implementation of strategic cost management Cost reduction from the strategic level can follow the following three steps to assess the cost-cutting space. First, analyze the industry value chain, companies in the industry t
