With economic globalization and accelerating the process of economic integration, enterprises are facing increasingly fierce market competition, ability to obtain and maintain long-term competitive advantage is the survival and development of the key. Competitive advantage comes from two aspects: First, low-cost operators the ability to obtain high profits; Second, enterprises can make their own formation in the eyes of the customer the ability to differentiate from competitors, namely the value advantage. This paper analyzes the process of cost management and cost management of internal and external factors, and on this basis to Miller's case, the cost of the Miller management system optimization presents a number of recommendations and strategies This will improve enterprise management level, to promote enterprise in the market competition.
Key words: Enterpris Cost Management Miller Company
