成本管理有助于企业降低企业的运营成本,提升企业的经济效益,改进企业的管理模式,进而提升企业的综合竞争力,保持企业的先进性。战略成本管理自从建立理论开始,就对企业的成本控制起到了重要的指导作用,在今天的企业发展中,开展战略成本管理研究,可以帮助企业实现成本管理与节约。 Cost management helps to reduce the operating costs of enterprises, enhance the economic efficiency of enterprises, and improve the management mode of enterprises so as to enhance the comprehensive competitiveness of enterprises and maintain the advanced nature of enterprises. Since the establishment of the theory of strategic cost management, strategic cost management has played an important guiding role in the cost control of enterprises. In today’s enterprise development, strategic cost management research can help enterprises to achieve cost management and economy.