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.
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