Title: Thoughts Breakthrough and Practical Characteristics of Strategic Cost Management
Abstract: The enterprise competition environment has changed rapidly,the new requirements,concepts and organization forms appear constantly,this causes great impact on the traditional cost management,and also puts forward new requirements to the strategic cost management.This paper makes an inductive analysis about the thoughts breakthrough and practical characteristics of the strategic cost management,and sums up: from the thoughts breakthrough side,the traditional cost management pay more attention to local,low-level cost,cost of producer and cash flow movement,has the characteristics: cost management and strategic phase separated,cost and capital phase separation;In contrast,the strategic cost management pay more attention to the whole,high-level cost,consumer cost and business model,has the characteristics: cost management and strategic phase combined,cost and capital phase combined.From the practical characteristics side,the traditional cost management pay more attention to the internal and physical operation,has the characteristics: pricing according to the cost,pursue the individual enterprise cost lowest,the cost reduction cannot be continued;The strategic cost management pay more attention to the external and virtual operation,has the characteristics: costing according to the price,pursue the value network overall cost minimum,the cost reduction can be continued.The concepts of integral,external,intangible,Immeasurable insufficient,harmonious and limitless which the strategic cost management holds,overcomes the defects of traditional cost management,such as local,internal,tangible,measurable,myopic,paradoxical and limited.This makes the research route of strategic cost management become clearer,and gives a better guide to the practice of enterprises.
Publication Year: 2013
Publication Date: 2013-01-01
Language: en
Type: article
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