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.
在接下来，作者就电厂的成本构成及其特点进行了分析，并提出了该企业应在树立成本领先战略观念、健全成本管理体系的基础上，降低成本的几项措施。
Later, author analyzed plant's content and character of cost, draw a few ways to reduce cost basic with building up idea of cost leadership and perfecting its cost management.
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.
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