战略成本管理在企业中的应用

在越来越激烈的市场竞争中企业如果不用战略成本管理理论与方法去指导其生产经营活动，就难以取得长期获利能力，并将很快被市场所淘汰。经营环境的变化，推动了成本管理科学的发展，战略成本管理就应运而生。本文主要阐述了战略成本管理的涵义、目标、特点以及战略成本管理的主要内容和分析方法，并与我国企业的战略成本管理问题相结合，提出相应的解决办法，以更好的完善企业中的战略成本管理问题。
关键字：战略成本管理 企业 应用

Title：Application of Strategic Cost Management in Enterprises

Abstract：In the increasingly fierce market competition, if enterprises do not use strategic cost management theory and methods to guide their production and operation activities, it will be difficult to obtain long-term profitability, and will soon be eliminated by the market. The change of business environment promotes the development of cost management science, and strategic cost management arises at the historic moment. This paper mainly expounds the meaning, objectives, characteristics and main contents and analysis methods of strategic cost management, and combines it with the strategic cost management problems of Chinese enterprises, and puts forward corresponding solutions in order to better improve the strategic cost management problems in enterprises.
Key  Words：Strategic cost management ;company ;apply

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