成本管理模式的创新--战略成本管理

战略成本管理已经成为国外企业加强成本管理，取得竞争优势的有力武器。我国企业的成本管理基本上局限于传统的战术成本管理范畴，很少涉及战略意义上的成本管理。本文分析了传统成本管理面临的挑战，阐述了战略成本管理的基本思想和方法，并对其在我国企业的应用进行了探讨。

Strategic Cost Control-- a Creative Model of Accounting Cost Control

Strategic cost control has been a vigorous measure for foreign enterprises to strengthen cost control and maintain competitive advantages. Basically,the tradition of Chinese enterprises is limited in the range of tactical cost control and seldom covers this field. This paper addresses to the analysis of the challenge faced by the traditional cost control,and then basic thinking and methodology are presented.Final-ly,the application of SCC in Chinese enterprises is discussed.