③成本管理方法不同—— 战略成本规划（strategic costing） 经营改进（operational improvement） ④成本管理目标不同 ——探求提高其竞争地位的成本降低途径。
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公司官员说，我们的目标是要降低军事成本，提高战略规划。
The goal is to reduce costs for the military and enhance strategic planning, company officials said.
成本管理战略是企业围绕成本费用而展开的一种长期谋划，它需要战略规划和战略实施，只有这样，方能使成本管理战略取得实效。
Cost management strategy is a long-term plan which enterprise run around cost expense. It needs strategy regulations and strategy enforcement, which makes cost management strategy successful.
有开发市场，供应商管理和成本控制经验，能对供应商和产品进行战略规划。
Experience in supply market research, supplier management and cost controlling, and strategic thinking.
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