战略成本管理的竞争优势

Competition advantage of Strategic cost management

战略成本管理是将企业战略与成本管理结合起来,从而寻求企业长期竞争优势的一种成本管理手段。基本内容由战略定位、价值链分析和成本动态分析三部分组成,其中战略定位是战略成本管理的第一步;价值链分析是战略成本管理创造和提高企业竞争优势的基本途径;战略成本管理的立足点是寿命周期成本,是全员、全面、全过程的统一。

Strategic cost management is a means which connects corporation strategy with cost management,and seeks prior trends of long term competition.It begins to study them from the basic contents,which consists of strategic location,value chain analysis and cost driver analysis.The strategic location is the first step;value chain analysis is the basic method to create strategic cost management and advance prior competition trends;it is the standpoint of life cycle cost and the union of all members,all aspect and all processes.