战略成本动因分析可以为企业的战略定位提供战略性信息。
Strategic cost-driver analysis can provide strategic information for enterprise's strategic positioning.
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.
管理信息成本控制战略分析主要涉及成本控制环境分析、价值链分析、成本优势分析与标杆分析、成本驱动因素与战略成本动因分析。
Strategic analysis involved environmental analysis, value chain analysis, cost advantages and benchmark analysis, cost-driven and strategic factors cost driver analysis.
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