提出了清洁生产的战略成本管理流程。
The process of strategic cost management based on clean production concept was suggested.
健康的战略成本管理要求对厂商所在部分的价值链的考虑。
Sound strategic cost management mandates the consideration of that portion of the value chain in which a firm participates (called the internal value chain).
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.
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.
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.
本文从传统成本管理弊端分析出发，首先对基于产品生命周期的战略成本管理理论基础进行论述。
This article began with the analysis of drawbacks of traditional cost management, and expounded basic ideas and theories of strategic cost management.
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.
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.
根据公司的战略及生产需求，组织开发新的供应商，加强对供应商的管理，不断提高其服务质量，降低材料成本。
According to company strategy and production requirement, organize new suppliers developing. Strengthen the suppliers' management, and improve their service quality, decrease the operating cost.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
战略成本管理体系下成本控制作为实现企业竞争战略的一个利器，已成为理论和实务界的关注热点。
Cost control as realize one edge toll, enterprise of competitive strategy under the strategic cost management system, have already become the concern focuses of the theory and practice circle.
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.
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.
战略成本管理是将企业战略与成本管理结合起来，从而寻求企业长期竞争优势的一种成本管理手段。
Strategic cost management is a means which connects corporation strategy with cost management, and seeks prior trends of long term competition.
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.
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.
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