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.
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.
战略成本管理中，价值链分析是其重要组成部分。
In the Management of Strategic Cost system, Value Chain Ananysis is an important part.
战略成本管理的对象是产品整个生命周期的成本。
The object of the strategic cost management is the product cost of the whole lifecycle.
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.
战略成本管理是立足于产品全生命周期的成本管理。
Strategic cost management is based on product life cycle management costs.
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.
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.
战略成本管理为企业改变成本地位、增强竞争力提供了契机。
The management of the strategical cost provides the opportunities for the enterprise to change the cost position and strengthen the competitive power.
本文用到了管理信息系统和战略成本管理等方面的理论成果。
This article used the management information system and aspect and so on strategic cost management theory achievements.
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.
如何正确引进和运用战略成本管理是我国管理会计值得深思的问题。
How to introduce and utilize strategic cost management correctly is a problem deserves to think deeply for the management accounting of our country.
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.
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.
在战略成本管理内容方面，着重介绍了改善企业竞争地位的桑克模式。
As far as the content of strategic cost management is concerned, the thesis focuses on introducing the SHANK Theory about improving the competitive position of enterprise.
从价值链、市场定位、成本动因等方面对企业战略成本管理进行了分析。
This paper analyzes on the management of enterprises strategical cost from aspects of the value chain, market positioning, and cost agent, etc.
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.
在这种情形下，传统成本管理与战略管理相结合的战略成本管理应运而生。
The information and analysis, which are got by traditional cost management method, could not support the strategy any more.
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.
战略成本管理整合了战略定位，价值链分析和必要的战略性成本动因等内容。
Strategic cost management that integrates strategic positioning, value chain analysis and strategic cost drivers is what is needed.
主要结论：1、国有外贸企业应用战略成本管理不仅是可行的，更有其必要性。
Conclusions: 1 It is necessary and accessible of SCM applied in the state-owned foreign trade companies.
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.
而成本动因理论是战略成本管理理论的重要组成部分，是作业成本法的核心部分。
The theory of cost driver is important part of Strategic cost Management, the core of Activity-based Costing.
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.
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.
价值链是建立战略成本管理系统的纽带，为企业提供了一种有效的成本浅析浅析工具。
The value chain is the link to establish strategic cost management system and provide an effective cost-analysis tool for enterprises.
而基于供应链来设计企业战略成本管理的绩效评价体系可以使企业从整体上把握运作效率。
Appraise system on the basis of supply with chain to design business strategy cost of management can make enterprise's grasping operation efficiency on the whole to come.
战略成本管理是战略管理与成本管理的有机结合，其目的在于降低成本、提升企业战略位置。
The strategy cost management is the strategic management and the cost management organic synthesis, its goal lies in reduces the cost, the promotion enterprise strategy position.
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.
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