战略成本管理：提升企业竞争力的工具

Strategic Cost Management:an Implement of Premoting Firm's Competitiveness

战略成本管理的精髓在于通过成本的持续改进,赢得企业竞争优势。通过追溯战略成本管理倡导者的观点,从战略成本管理的目标、对象、方法体系、信息系统的角度对战略成本管理思想进行了探讨和研究,并对战略成本管理工具主要功能进行了分析和评价,从而为企业应用战略成本管理理念和管理手段,寻求企业成本持续降低和获得持续竞争优势的战略选择提供了科学的依据。

Both sustainable cost improvement and sustainable competitive advantage are the marrow of strategic cost management. This paper follows the trail of views from advocator of strategic cost management and analyses the thought and principle from such aspects as purpose, subject, methods and information system. Meanwhile, it analyzes the function of different approaches and puts forward some suggestion on using them to gain sustainable cost improvement and sustainable competitive advantage which are important information for any strategic choice.