应用战略成本管理的对策研究

战略成本管理是一种将战略管理理论导入成本管理的一种先进成本管理理念，战略成本管理是从全局性和长远性来看待成本管理中的战略问题。美国著名学者波特的成本领先战略、差异化战略和集聚化战略理论，为企业在日益复杂的市场竞争环境下保持持久的成本竞争优势提供了理论基础。

Study on Countermeasures of Application Strategy Cost Management

Strategy cost management is an advanced cost management concept which leads the strategy management theory into cost management. Strategy cost management is from the overall situation and long-term view of the cost management of strategic issues. Cost leading strategy, difference of strategy, concentration of strategic theory from Porter, American noted scholar, provide a theoretical basis for enterprises in an increasingly complex market competition environment to maintain long-lasting cost competitive advantages.