以战略成本管理提升企业核心竞争力

我国企业目前基本上还停留在传统成本管理阶段，片面追求成本节约的管理模式。随着企业经营环境的变化，战略成本管理这一新的成本管理理念应运而生。本文从战略成本管理及战略管理的高度为企业决策者提供了竞争对手的价值链分析，为企业的战略决策提供了信息支持，对提升我国企业核心竞争力有很重要的实践价值。

Enhancing Enterprises'Core Competitiveness through Strategic Cost Management

At present, enterprises in China still rest basically on the stage of traditional cost management, a management model of one-sided pursuit of reducing the cost. With the changes in business environment, a new concept of cost manage- ment- strategic cost management comes into being. This paper starts from the point view of strategic cost management and strategic management, provides the decision makers of enterprises with information support for their strategic decision-making as well as the analysis of their competitors＇ value chains, and which is of very important practical value in enhancing the core competitiveness of enterprises in China.