本文作者管理学教授Robin Cooper和管理会计学教授Regine Slagmulder认为:一个公司全局性的战略成本管理通常包括两个模式。模式之一着重于业务改进,旨在提高公司的效率;模式之二则着重于战略成本,旨在帮助公司明确可获得利润的来源。这两种模式所需要的成本信息是截然不同的。遗憾的是许多公司都企图仅用其中的一种模式去实现两种模式协调方能实现的功能。这种单一的模式体系必然会导致公司运行效率低下。 本文的结构非常清楚。两位教授在分别论述了两种模式的不同后着重指出它们有相同的基本目标,应该相互连贯,两者连结的critial point is that the operational improvement module should be the primary source of much of the information used by the strategic costing module.而在保持两者关系的数种方法中,a particularly effective one is to use two sets of standards: the “updated” and the “strategic”.】 Robin Cooper, professor of management studies and Regine Slagmulder, professor of management accounting at the author of this article, believes that a company’s overall strategic cost management usually includes two models. One of the models focuses on business improvement aimed at improving the efficiency of the company; the second model focuses on strategic costs and aims to help the company clearly identify the sources of profitability. The cost information required by these two modes is completely different. Unfortunately, many companies are trying to use only one of the modes to achieve the functions that can be achieved by the two modes of coordination. This single model system will inevitably lead to inefficient operation of the company. The structure of this article is very clear. After separately discussing the differences between the two models, the two professors emphasized that they have the same basic goals and should be consistent with each other. The critial point is that the operational improvement module should be the primary source of much of the information used by The strategic costing module. And in several ways to maintain the relationship between the two, a particular effective one is to use two sets of standards: the “updated” and the “strategic”.]