成本管理战略是企业围绕成本费用而展开的一种长期谋划，它需要战略规划和战略实施，只有这样，方能使成本管理战略取得实效。
Cost management strategy is a long-term plan which enterprise run around cost expense. It needs strategy regulations and strategy enforcement, which makes cost management strategy successful.
目标成本管理就是一种战略方法，它的采用可使企业增强。
Taret theting is a strategic approach that can help enterprises improve.
管理层要确认：对于驱动每个组织的两个基本战略目标——降低成本、增加收入，改变要可以实现二者之一。
Management need to be convinced that the change will deliver on one of the two fundamental strategic objectives that drive every organisation - reducing cost or increasing revenue.
价值链分析是战略成本管理的首要步骤，但目前对价值链的研究仅限于理论探讨。
The value chain analysis is a primary step of strategic cost management, but contemporary research on it only converges on its theoretical flank.
动态战略成本管理具有竞争性、前瞻性、整合性、适时性和风险性五个特性。
Dynamic strategic cost management involves such five characteristics as competitiveness, foresight, integration, timeliness and risk.
而在战略成本管理中，成本动因分析对于提升战略成本管理的效果具有重要的作用。
In strategic cost management, strategic cost driver analysis is of great importance to improve the performance of strategic cost management.
战略成本管理既有助于提高公司的战略地位，又能促进成本降低，它在西方已经得到了广泛的应用。
Strategic cost management which has been widely applied in the West can enhance the company's strategic position as well as promoting lower costs.
新世纪，战略成本管理成为当代成本管理的必然趋势，价值链分析则是成本管理的最基本的方法。
New century, the strategic cost becomes the inexorable trend of management of contemporary cost, the value chain is analysed to be the management most basic method of the cost.
因此，如何提高产品的质量、降低产品的制造成本是企业战略管理者所面临的重大课题。
Therefore, how to enhance product quality and reduce production cost, have become the important issue the enterprise strategy superintendents face.
价值链分析是战略成本管理中的一项重要内容。
Analysis of value chain is an important part in Strategic Cost Management.
本部分阐述了知识经济时代环境下，战略成本管理系统的适应性变革。
Explain under the environment of knowledge-driven economy era, the adaptability change of strategic cost management system.
目前国内对战略成本管理的研究仍局限于理论层面的分析，将理论分析与实证研究结合起来进行综合考察的研究不多。
At present, domestic research on strategic cost management is restricted on the theory, and there is little research on the combination of the theory and the demonstration.
最后，本文用这个战略成本管理体系对高新技术企业进行了具体的分析研究。
At last, this thesis applies the strategic cost management system to study and analyze the hi-tech companies.
第五章分析了战略成本管理业绩评价。
Chapter Five explains achievement appraising of strategic cost management.
实施战略成本管理主要是在于提高企业核心竞争力。
To practice strategic cost management is to increase the core competitive power of enterprises.
战略成本管理的目标是获得竞争优势来确保企业的长期存活。
The goal of the strategy cost management is attain the competitive advantage to assurance the lifelong of enterprise.
为了适应企业竞争的需要，战略成本管理应运而生了。
In order to face the competitive situation of enterprises, strategic cost management comes into being.
建立与成本管理，成本控制和战略决策制定的重要认识。
To develop a critical understanding of issues relating to cost management, cost control and strategic decision making.
价值链分析是企业战略成本管理系统的枢纽，为企业成本分析提供了一个基本工具。
Value chain analysis is if the pivot of enterprise's strategic cost management system, which provides a basic tool for enterprise's lost analysis.
本文通过分析传统成本管理方法的弊端提出了新的成本管理方式——战略成本管理。
This text puts forward the new cost management method - Strategic Cost Management (SCM) through analyzing the weakness of the traditional cost management method.
实行成本动因管理是企业成本管理的根本，也是战略成本管理的精髓。
The management of cost motivation is the basis of enterprise cost management, and the core of strategic cost management too.
质量成本管理是在质量管理和成本管理的基础上相结合而形成的战略成本管理方法。
Management of quality cost combine together on the basis of quality control and cost management but strategic cost office procedure that form.
开发采购成本管理计划战略。
而在新的管理环境下，传统成本管理由于自身的缺陷难以适应战略管理的需要。
But under new management environment, tradition cost management, because own flaw meets the strategic management need with difficulty.
这些迫使企业成本管理的目标做出适应性的调整，要求成本管理的实践策略也随之扩充，从而形成了战略成本管理。
These force private costs management's goal makes the compatible adjustment, the request cost management practice method also along with it expansion, thus has formed the strategic cost management.
战略成本管理是战略管理理论与成本管理的有机结合所形成的一门新的学科，对于加强企业的成本管理具有极其深远的意义。
Strategic cost management, a new discipline based on the integration of strategic management theories and cost management, plays a significant role in strengthening the cost management of enterprises.
价值链成本分析是战略成本管理的首要步骤，它能够对企业的战略成本管理的实施起非常重要的作用。
The value chain cost analysis is the first procedure in strategic cost management, and its analysis approach offers a ground-breaking analytical instrument for enterprise strategic cost management.
战略成本管理的产生是企业传统成本管理体系自身缺陷变革的需要。
The naissance of strategy cost management is a demand that change the defect of traditional management system.
利用成本战略为企业赢得成本优势和竞争优势是战略成本管理的重要内容。
To make use of cost strategy to get cost and competition advantages for enterprises is the main contents.
利用成本战略为企业赢得成本优势和竞争优势是战略成本管理的重要内容。
To make use of cost strategy to get cost and competition advantages for enterprises is the main contents.
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