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面对时代的变革,传统的成本管理日渐不能适用于瞬息万变的市场环境,而战略成本管理因其将成本控制贯穿于企业整个战略规划,致力于企业获得长期竞争优势的特点,市场地位逐步提升。为企业的战略抉择提供了有力的信息。本文主要从五个方面对战略成本管理的应用进行初步探讨。第一部分为引言。第二部分为战略成本管理思想的概述。第三部分是对战略成本管理在我国的应用现状展开分析以及针对战略成本管理的应用现状提出的建议。第四部分是战略成本管理的应用案例分析,并得出启示。
Faced with the changes of the times, the traditional cost management can not adapt to the rapidly changing market environment. However, due to its cost control throughout the entire strategic planning of the enterprise and its commitment to long-term competitive advantages, strategic cost management gradually increases its market position. For the strategic decision of the business provides a powerful message. This article mainly discusses the application of strategic cost management from five aspects. The first part is introduction. The second part is an overview of strategic cost management. The third part analyzes the status quo of the application of strategic cost management in our country and the suggestions for the application status of strategic cost management. The fourth part is the application of strategic cost management case analysis, and draw inspiration.