随着市场竞争日益激烈,企业的利润空间逐渐被压缩,战略成本管控成为企业提升经济效益的有效手段,是企业持续经营、基业常青的根本保证。饮料行业已是公认的竞争红海,市场品牌众多,厂家林立,本文对战略成本管控的现状进行分析和阐述,以饮料行业为例,提出加强战略成本管控的有效途径和措施,以提升企业竞争力和经济效益。 With the increasingly fierce market competition, the profit margins of enterprises are gradually being compressed, and strategic cost control becomes an effective means for enterprises to enhance their economic returns. It is the fundamental guarantee for the enterprises to continue their business and grow everlasting. The beverage industry is already recognized as the competitive Red Sea. There are many brands in the market and many manufacturers are everywhere. This paper analyzes and expounds the status quo of strategic cost control. Taking the beverage industry as an example, it puts forward effective ways and measures to strengthen strategic cost control so as to enhance the competitiveness of enterprises And economic benefits.