自上世纪８０年代起，围绕企业战略管理的确定，市场战略、收购战略、全球化战略等概念纷纷提出，现代企业的战略管理会计和传统管理会计出现了以下区别：（见表）　　　战略成本管理的目的是获得竞争优势。在波特的通用战略中，差异化战略和低成本战略都极其重视成本的管理。 Since the 1980s, around the definition of strategic management of enterprises, the concepts of market strategy, acquisition strategy and globalization strategy have been put forward in succession. The differences between the modern management accounting and the traditional management accounting appear as follows: (See Table) Strategic Cost Management The purpose is to gain a competitive advantage. In Porter's common strategy, differentiation strategy and low-cost strategy are extremely cost management.