随着我国企业逐渐向战略管理的方向发展,成本管理的本质也在逐渐改变,从只重视成本向关注识别企业成功因素上转变。传统的成本管理被战略成本管理所替代,并且还在不断的完善当中。但是,我国企业应用战略成本管理还不成熟,战略成本管理在我国企业的应用毕竟还处于适应过程,有很多的问题还需要积累经验然后改进。 With the gradual development of our country in the direction of strategic management, the essence of cost management is also gradually changing, from focusing on cost to identifying the success factors of enterprises. Traditional cost management is replaced by strategic cost management, and is still constantly improving. However, the application of strategic cost management of Chinese enterprises is not yet mature, and the application of strategic cost management in Chinese enterprises is still in the process of adaptation after all. There are many problems that need to be accumulated and then improved.