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Business strategy is to guide the core idea of ??the cost impact on the competitiveness of enterprises is an important factor . Traditional cost management methods failed to fully integrate into the strategic thinking of cost management , cost management also failed to provide strategic guidance for the effective services , resulting in distortion product cost information , strategic decision invalidated. In order to achieve a win-win cost and competitive advantages , strategic cost management emerged. In the current economic environment , customer requirements for product quality and service requirements continue to increase , making the company had to be cost- effective. Additionally, the 2008 financial crisis, the companies a better understanding of risk , and therefore risk, quality , service management ideas into strategic cost management has become an inevitable extension of their theory . This paper clarifies strategic cost management on the basis of relevant theories , focusing on the time-driven - operations management innovation model theoretical framework for the study start-up . Through in-depth analysis of the cost- effective enterprise management mode and the advantages and disadvantages in common , learn time-driven - operations management innovation mode theory , this paper presents a competitive , innovative and risk as the main content of the market -oriented strategy and with quality, service, brand as the main content of the customer -oriented strategic management thinking ; built into the market development , industrial development, brand development , service -oriented enterprise development strategy based on the strategic level and include cultural innovation, technological innovation, cost management , risk prevention , quality management, capital operation strategy of global corporate functions strategic level strategic system ; enterprise cost management strategies for specific content - the cost of setting origins , value chain cost refinement, the cost of risk management , quality and cost management, cost management services and other aspects of the analyzed and discussed , for different characteristics of each were constructed theoretical framework diagram or formula. On this basis , this paper attempts to Chinese enterprises strategic cost management model optimized and improved , in order to form a comprehensive cost management mode , enabling Chinese enterprises to obtain cost advantages , while improving quality and service concepts , and enhance the ability to cope with risks , maintain long-term competitive advantage.
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