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.
相应的战略成本管理方法如价值链分析法等主要着眼于企业长期战略成本的规划与控制。
Corresponding method of strategic cost management, such as value-chain analysis method, emphasizes particularly on the plan and control of long-term strategic cost of enterprises.
战略成本管理的实施步骤包括战略环境分析、战略规划、战略实施、战略评价与控制几个重要环节。
Strategic environment analysis, strategic plan, strategic implement, strategic assess and control are important steps included in the implementary procedure.
后者研究内容主要包括碳成本与风险管理，以及与企业战略管理会计的连接等，其核心是企业内部碳成本核算、管理与控制。
The latter includes carbon cost and risk management, and connections with strategic management accounting; the core is the internal cost management and control of carbon accounting.
目前，我国企业成本管理中存在一些问题，企业的成本管理方法需要完善，包括明确战略定位、根据市场需求设计产品及加强与产品相关各环节的成本控制等。
So it is extremely important for them to emphasize cost management in building modern enterprise system. At present, there are the limitations of cost management in our country.
目前，我国企业成本管理中存在一些问题，企业的成本管理方法需要完善，包括明确战略定位、根据市场需求设计产品及加强与产品相关各环节的成本控制等。
So it is extremely important for them to emphasize cost management in building modern enterprise system. At present, there are the limitations of cost management in our country.
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