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.
价值分析是将技术与经济相结合，降低产品成本的重要方法，是事前成本控制的首要途径。
Value analysis is an important way to combine technology with economics and reduce produce costs. It is also a foremost approach to control Prevent costs.
最后，从战略应用和实践应用两个方面研究战略成本动因分析与控制的应用价值。
Lastly, from different perspectives of strategic application and practical application, strategic cost driver is studied.
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