随着我国制造业的不断发展,战略作业成本等较为科学的理念也逐渐被引入到制造业的成本管理当中。成本管理之于企业管理就犹如语法之于语言学习,其重要性不容小觑。本文以当下我国制造业对于战略作业成本管理所存在的误区作为切入点,主要分析了制造业中产品开发阶段的战略作业成本管理方式。 With the continuous development of China’s manufacturing industry, more scientific concepts such as strategic operating costs are gradually introduced into manufacturing cost management. Cost management in business management is like grammar in language learning, its importance should not be underestimated. In this paper, the current misunderstanding existed in the manufacturing industry in our country for strategic operating cost management is taken as the starting point, and the management mode of strategic operating cost in the product development stage of manufacturing industry is mainly analyzed.