M公司中国区战略成本管理地分析.pdf

consolidate their market position under the premise at have a more long-term development. Based on the theme of strategic cost management, this paper discusses the problems in the management and development of the company, and hopes to improve the profitability of enterprises through the improvement and adjustment of strategic cost management in M company. This paper starts with the research background, basic theory and analysis method of strategic cost management, and establishes the theoretical reference basis for the research of strategic cost management theory. As a case of current strategic cost management system of the large multinational manufacturing enterprises - M company China area, the author find the main reason of the bottleneck of strategic cost management we are facing is from: the traditional cost calculation method based on products is not conducive to the real cause of the cost, and it also hinders the further reduction of the cost. The budget method now we are using could not connect with the company’s strategic target. With the new business model, the traditional accounting measurement methods are difficult to adapt to the corresponding cost management, etc. Under the guidance of strategic cost management theory and method, the proposed solutions and improvement suggestions of M company China area are put forward. The author has designed a activity- 万方数据 based costing method based on the current system, and proposed to use business portfolio analysis to set budget and control cost, and also suggested the direction of strategic cost management under new business models . Through strategic cost management and continuous improvement, M company China area can steadily improve the profit margin, better to complete the strategic objectives, improve market competitiveness, and c