《STRATEGIC COST MANAGEMENT》由会员分享，可在线阅读，更多相关《STRATEGIC COST MANAGEMENT（3页珍藏版）》请在金锄头文库上搜索。
1、Strategic cost management - to win the competitive advantage of new tools At the same time in terms of cost control, cost analysis have done some useful work. After the transition to a market economy, Chinas cost management of a breakthrough in theoretical research, corporate cost management are on
2、a standardized track, the implementation of the standard cost system, the responsibility system costs, changes in cost, cost management businesses into a new Historical stage of development. And strategic cost management, compared to the limitations of traditional cost management mainly in the follo
3、wing aspects: 1. Maximizing profits is the pursuit of corporate financial management objectives. Cost management services for financial management, cost management, as the traditional pursuit of maximizing profits as their duty to maximize profit as the goal, to promote enterprise emphasizes account
4、ing, management, but not only to maximize profits at the end of enterprises to consider the long-term planning and neglect of the market Economic conditions one of the most important concern - the risk. The result is increased corporate financial risk, undermine their long-term development. Today, t
5、he maximization of shareholder wealth has become the pursuit of corporate financial management objectives, traditional cost-effective management of short-term exposure of the doubt. 2. Traditional cost management has failed to rival the cost of the necessary conditions analysis and research, and the
6、 fierce competition in the enterprise environment, to maintain the competitive edge and continue to compete in an advantageous position to pass their own analysis And the competitive dynamics of the competition to determine the competitiveness strategy. This requires enterprises to understand the co
7、st of competitors, and therefore must calculate the cost of competitors. 3. And fail to link the strategic enterprises. How to adapt to the changing external market environment, to achieve sustained and competitive edge, is the modern enterprise must consider the most important issue. Therefore, ent
8、erprises must focus on the development of competitive strategy. And the cost of traditional management to look confined to the purely on cost reduction. Despite the lower costs for business, any time is important, but the fact of different enterprises in the competitive strategy circumstances, to en
9、sure that when the differences of their products (such as competitors can not match the characteristics of products and after-sales service, etc.) Focus, may be appropriately increased costs, the same can achieve a competitive advantage purposes. 4. Traditional cost management within enterprises are
10、 the main targets of the production process, and the enterprise supply and marketing chain is considered small for enterprises outside the value chain is relatively neglected. In the open, competitive market environment in enterprises, through the understanding of the whole industry value chain to c
11、arry out cost management, but also help achieve the goal of corporate strategy. Therefore, the strategy is the subject of cost management throughout the product life-cycle costs. Including both the production process also includes research and development and design must also consider the after-sale
12、s service sectors, both upstream suppliers and attention to the links, should also attach importance to and downstream customers and dealers of cooperation. 5. Traditional cost management attention to the only tangible cost driver, to the neglect of the intangible cost driver. In traditional cost ma
13、nagement concepts, such as raw materials, labour, manufacturing costs and other costs of the project is a major factor, and the product of research and development, market development, internal restructuring and cost management and so the number of no relevance. But in fact, some of the costs of pro
14、jects are often visible is not the main factor affecting the cost, while some traditional cost management failed to consider factors such as the size of the business, location, products such as the complexity of factors will have on the cost of the product Greatly affected. These cause the accumulat
15、ion of long-term need to be formed, and a form it will be difficult to change, it must be stressed that comprehensive strategic considerations. 6. Traditional cost management because of the cost of excessive reliance on the existing management system, and the failure to adopt flexible and diverse co
16、st management accounting method, cost management has also made limited to a simple order to lower costs and reduce the cost of the narrow scope, can not provide the ultimate decision-making Need the correct information. In addition, since the traditional focus on cost management stressed that financial aspects of the information, to the neglect of non-financial aspects of the information, such as timely delivery of goods number, the number of
