1、英文原文New cost management modelEditor : studa20 Author : GE novel Source : Chinese papers download center Date : 2006-10-14 Abstractstrategic cost management to adapt to changes in the external environment for enterprise management of a new cost control methods, It cost management and strategic manage
2、ment, cost management is an innovative and contemporary development. This article on the background and characteristics of strategic cost management. Handan Iron and Steel Group on cost management on the successful experience of Chinas strategic cost management, our hope is to the benefit innovative
3、 cost management. Key words : competitive edge strategic ; cost management; application Introduction Along with the accelerated pace of technological progress and economic integration, intensified global competition in the market. To effectively respond to internal and external dynamic environment a
4、nd foster long-term competitive advantage. Enterprises must look at issues from a strategic perspective on the management of all subsystems. Regardless of cost-leadership strategy, product differentiation strategy or objective gathering strategy is to lower the cost of its essence. Cost Management S
5、ystem is the basic orientation provided cost information for managers. These managers use the information to help decision-making. But as a business operating environment of rapid changes in technology and customer expectations, there is a growing perception that internal production operations to em
6、phasize the traditional basis of the value of spending time alone importance to the field of cost control management system is far from being able to meet the demands of cost information on the strategic management of the environment, timely strategic significance of the traditional cost management
7、system and improved the function of the theoretical development has become the key competition. 1 strategic cost management characteristics strategic cost management is a strategic management and cost management in the new competitive environment of the organic integration of the product Its essence
8、 is to be placed in the strategic management of the extensive cost management space. From a strategic perspective on the cost behavior and cost structure for analysis and decision-making for enterprise management services to help create competitive advantage. Compared with the traditional cost manag
9、ement systems, strategic cost management system has its own features : 1.1 strategic cost management objectives for the real-time control is not confined solely to the cost of doing business, but from a strategic height. focus on the long-term planning, the emphasis is on building a competitive adva
10、ntage, competitive and forward-looking. The so-called look at the high points of further strategic cost management is not only to lower the cost of stress and short-term profit maximization. but from the perspective of structure and enhance our competitive edge, focusing on cost-competitive behavior
11、 of enterprises and help policy makers forecast, cost control activities, the best policy options to promote strategic management goal. 1.2 enterprises of strategic cost management system and external environmental changes, with the flexible management features. Strategic Cost Management breakthroug
12、h in the past only the importance of internal management operations cost the ills affecting attention Cost competitiveness of the five factors, attention to the changes in the external environment and enterprise supply chain life cycle changes and make timely adjustments and modifications. Enterpris
13、es in various stages of growth, cost management and is expected to achieve a key goal will be different, It is from this level of strategic cost management, in the embryonic stage products, the period of development and maturity, and decline. different cost management. 1.3 strategic cost management
14、system will not only pay attention to the cost information of a comprehensive cost management and cultural diversity of the mold. And the previous management systems, strategic cost management is the importance of internal product information collection and analysis to understand the government, fin
15、ancial agencies and suppliers, competitors, such as the impact on future costs; providing historical cost information, but also to provide immediate information to predict the future. More importantly, the importance of strategic cost management system for mold cost management culture and raise the
16、awareness of all staff costs. create a good atmosphere for cost savings, so that the implementation of the strategy and strategic cost management objectives. The basic idea of strategic cost management are shown on page (Note : According to Porters five competitive factors combined with the contents of this potential entrants and substitutes will threaten competitors combined factors) 2 implementation of strategic cost management and practical sign
