The Drivers Analysis of Strategic Cost Based on AHP

Abstract

With the continuous development of knowledge economy, a profound influence have had on enterprises management as well as economic operation by new ideas, new concepts, Information technology advances, emerging new industries, changing customer demand, the pace of the international trend of the times, making an increasingly competitive market. Enterprises are to survive and develop, we must take a strategic level, cultivate long-term competitive advantage to adapt to the changing competitive environment. In this environment, strategic cost management to replace the traditional cost management for modern enterprises to provide a more scientific guidance. This paper used AHP made a brief analysis of cost drivers of strategic cost management . Provide recommendations for various industries when they carry out the strategic cost management.