策略性成本管理是于20世纪90年代兴起的一种最新潮的、具有全面性与前瞻性的现代化管理方法,备受美国和日本等发达国家管理界、企业界的高度重视和极大关注,在现代企业求生存谋发展中的作用越来越大,地位越来越重要,是现代企业发展步入良性循环的关键一招。其特点是当企业在面对竞争日益激烈的环境下,逐渐重视整体的策略规划已成为现代管理的一大趋势,成本管理与企业策略的相结合,势必使企业跨出内部控制的单一角色,迎接外部分析的新领域,以巩固和赢得企业长期竞争的优势。 Strategic cost management is a new wave of modern management methods with comprehensiveness and forward-lookingness that emerged in the 1990s. It has received much attention and great attention from the management and business circles of the developed countries such as the United States and Japan. The role of the modern enterprise in seeking survival and development is more and more important and its status is more and more important. It is a key move for the development of modern enterprises into a virtuous circle. It is characterized by the fact that in the face of increasingly competitive environment, enterprises are gradually attaching great importance to the overall strategic planning and have become a major trend of modern management. The combination of cost management and corporate strategy will inevitably make the company move beyond the single role of internal control, Meet new areas of external analysis in order to consolidate and win the advantages of long-term business competition.