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.

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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.

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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.

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