战略成本管理意指港口运用一系列成本管理方法来同时达到降低成本和加强战略位置之目的。战略成本管理的目的不仅在于降低成本 ,更重要的是为了建立和保持港口的长期竞争优势。也就是说 ,港口必须探求提高其竞争地位的成本降低途径。如果某项成本降低途径削弱了港口的战略地位 Strategic cost management means that the port uses a series of cost management methods to achieve the purpose of reducing costs and strengthening strategic positions at the same time. The purpose of strategic cost management is not only to reduce costs, more importantly, to establish and maintain the long-term competitive advantage of the port. That is, the port must look for ways to reduce costs that will increase its competitive position. If a cost reduction approach weakened the strategic position of the port