战略成本管理作为一套具体的理论提出始于1993年美国管理会计学者桑克所著的《战略成本管理》。在此之前的20世纪80年代,英国学者西蒙最早对战略成本管理进行了一些理论性的探讨。美国哈佛商学院的迈克尔·波特教授在《竞争优势》和 As a concrete theory, strategic cost management put forward the “strategic cost management” by American management accounting scholar Sanker in 1993. Prior to the 1980s, the British scholar Simon the earliest of the strategic cost management conducted some theoretical discussion. Professor Michael Porter at Harvard Business School at the “Competitive Advantage” and