Cost Value Cost Based on Value Chain Management System Strategy by fdjerue7eeu


									Cost Value Cost Value Chain Strategic Management System

 value of strategic cost management
 Abstract: The value chain theory, learn and absorb foreign advanced ideas of
strategic cost management, combined with our external and internal environment,
strategic cost management of existing models to compare and sum up, building a
strategic cost management system.
 Keywords: value chain; strategic cost management; system

 1 value chain strategic cost management system content

 strategic cost management value chain, value chain management in strategic cost
management theories developed on the basis of comprehensive and forward-looking
combination of new cost management system. It will value chain analysis as a core
strategic cost management, cost management to expand the business scope and
concept of time space, the use of environmental analysis and strategic positioning,
cost driver analysis, job cost analysis, product life cycle analysis of new management
methods and tools on all aspects of the value chain to conduct a comprehensive cost
information collection and analysis, and thus the value chain optimization and
reconstruction, reducing the cost of the value chain to improve the business and its
value chain in which the League of competitive advantage.

 2 strategic cost management system features

  2.1 extraversion and extraversion comprehensive
  strategic cost management system is the emphasis on the external environment,
focusing on industry value chain, value chain analysis of competitors, the enterprise
cost management on the market environment to be fully taken into account in order to
enable enterprises to obtain the lowest cost of external resources. Management
requires a comprehensive strategy is to provide strategic cost information from the
  2.2 competitive and long-term
  competitive strategy is cost management cost management system will focus on the
development of sustainable competitive advantage on businesses to help decision
makers choose the best strategy for the program and to the corresponding cost
management strategies, to promote the objectives of strategic management as soon as
possible. Long-term refers to the strategic cost management system to manage the
short-term business objectives towards long-term goals, the competitive position for a
longer period, based on the long-term strategic objectives.
  2.3 Dynamic and Sensitivity
's strategic choice for different needs of different concept of cost analysis and cost
management, which determines the strategic cost management system should have a
dynamic nature and the sensitive information delivery and response sex.
  2.4 pre-controlled and decision support in advance of
 controlled cost management system is more focused on value chain cost plan, budget
and control. Support decision-making is strategic cost management system with
decision support functions, provide a useful strategy for decision-making cost

 3 Strategic Cost Management System Design Principles

 3.1 Competition Strategies
 guiding principle of a competitive economic environment, business survival and
development of entirely determined by competition correctness of the strategy and its
implementation is effective. Therefore, the cost of enterprise management system
design guidelines is to achieve an effective competitive strategy, design of cost
management systems should be reflected in all aspects of competitive strategy guide.
 3.2 cost-effective
 cost management system in the design process, select the cost of computing and
control methods should follow the principle of cost-effectiveness. To achieve the same
competitive strategy, cost management can often use a variety of methods, Xu Yao the
cost of each method is different, and its benefits brought to enterprise also different.
 3.3 Coordination of principle
 cost management system is a complete system, each part of the interaction between
and mutual restraint.
 flexible principles of competitive business strategies or when other important factors
change, the cost management system is also necessary to make the appropriate
adjustments, the adjustment cost management system will also cost an enterprise.
 4 Strategic Cost Management System Frame

 paper based on the value chain theory, learn and absorb foreign advanced ideas of
strategic cost management, combined with our external and internal environment of
the existing strategy cost management model to compare and sum up, building a
strategic cost management system. (Figure 1)

 map of the largest rectangle that organization, strategic cost management system to
organize the functions into the basic premise. Strategic Cost Management System and
implemented based on business strategy, and strategy development to provide useful
information for decision-making. Two-way arrows show that the figure of strategic
cost management system and the relationship between business strategy. Arrow ⑤
that strategic cost management system is based on value chain and strategic
management as theory and design. Strategic cost management system of cost
measurement systems, cost management analysis system, improved cost management
systems, cost management evaluation system composed of four sub.
 (1) cost measurement system is the strategic cost management system, the basis and
premise, it is for the system design, implementation to provide security, cost
management analysis, improvement and cost management are inseparable from the
process of evaluation of cost measurement, arrow ① reflect the cost of the basic
position measurement system. Thought to strategic cost management value chain is
divided into a series of purposeful work with specific and task - Operating, these
interrelated work activities constitute operations chain, chain link different operations
up to Zucheng of process. Value chain is seen as value for the customer to meet all
operational activities carried out by the set. In general, the value chain consists of
three levels, an emphasis on the downstream value chain, different enterprises, that is,
industry value chain, the second is the internal value chain, reflecting the company's
processes, the three are working and operating chain. Three levels of value chain
linkages with each other, forming a business organization and management system, an
organic whole. Strategic cost management system will be operating costs as a cost
measurement based on the enterprise value chain - the cost of operating chain
confirmed and measured.
  (2) Cost Management Causes of the composition of the strategic cost management
and provides the ideas and methods of enterprise future costs of activities the basic
system is the strategic cost management system, an important part of the value chain
analysis, strategic positioning analysis, strategic direction and to measure the cost of
the main criteria for cost management performance.
  (3) improve cost management system is deep into the operating level, to improve
cost control and optimize the entire value chain - operating chain as the goal,
according to management ideas to improve operations, removal of invalid operations,
improve inefficient operation. Arrow ② analysis reflects the cost management
system to improve cost management systems guide.
  (4) cost management evaluation system is the implementation of strategic cost
management to evaluate the effect of dynamic measure of the cost of management
objectives and the completion of the implementation process and provide feedback
process. It is the strategic cost management system, the last part is the end point of the
last cycle and the beginning of a new cycle, both sum up the past performance, the
same time in the future to improve cost management system to provide effective
information support. ③ and ④ in Figure shown in the arrows. This paper from [worry documentation] to collect and organize, for the original
author! / Center>

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