成本管理新模式（New model of cost management）.docVIP

成本管理新模式（New model of cost management） New model of cost management New model of cost management 2008-12-20 15:15:54 Abstract: strategic cost management is a new method of cost management and enterprise management to adapt to the change of external environment, it will be the combination of cost management and strategic management, is a kind of innovation and development of modern cost management. In this paper, the background and characteristics of strategic cost management based on the successful experience of Handan Iron and steel group cost management as an example to introduce the application of strategic cost management in our country, hoping to innovate the cost management mode for Chinese enterprises to benefit. Key words: strategic cost management; competitive advantage; application Introduction With the acceleration of economic integration and technological progress, the global market competition is becoming more and more fierce. In order to respond effectively to the internal and external dynamic environment and foster long-term competitive advantage, the enterprise must strengthen the management of each subsystem at the strategic level. The cost reduction is the essence of the cost leadership strategy, product differentiation strategy or target agglomeration strategy. The basic position of cost management system is to provide managers with cost information, and help managers to make use of this information for business decisions. But with the rapid change of business environment, customer expectations and technology, more and more people find that the traditional enterprises to emphasize the internal production cost value based management system only pays attention to real time cost control has been far can not meet the requirements of strategic management of environmental cost information, conduct strategic function complement and perfect development has become the key to the research on the traditional cost management system in a timely manner. [1] 1, t