战略成本管理的分析方法及应用案例

摘 要
随着经济全球化的飞速发展，现代企业面临非常激烈的市场竞争。为了建立相对的竞争优势，由此提出了战略管理的思想。将战略管理思想引入到现代企业成本管理中，实现了传统成本的功能扩展，对传统企业管理思维产生了重大突破。企业战略成本管理的基本工作程序是在传统成本管理的工作程序上发展起来的。
通过对战略成本管理与传统成本管理的联系与区别分析，形成战略成本管理体系的基本框架，结合目前企业实施战略成本存在的困难和问题，提出相应的决策和方法，以便寻求建立长期、稳定、有效的市场竞争优势。

关键词：战略成本；传统成本；战略定位；竞争优势
 
Abstract
With the rapid development of economic globalization, modern enterprises are facing fierce market competition. In order to establish the relative competitive advantage, put forward the idea of strategy management. Strategic management thinking will be introduced into the cost management of modern enterprises, the realization of the traditional cost function expansion, to the traditional enterprise management thinking to produce major breakthrough. Enterprise strategic cost management the basic procedure is in the traditional cost management procedures developed.
Through strategic cost management and traditional cost management relation and difference analysis, formed the strategic cost management system framework, combining the enterprises implement the strategy cost, the difficulty of existence and problem, put forward the corresponding policy and method in order to seek to establish long-term, stable, efficient, the market competitive advantage.

Key word：strategic cost; the traditional cost; strategic positioning; competitive advantage

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