战略成本管理是指管理会计人员提供企业本身及竞争对手的分析资料,帮助管理者形成和评价企业战略,从而创造竞争优势,以达到企业有效地适应外部持续变化的环境的目的。首先,战略成本管理立足于持续降低成本,取得长期竞争优势的战略目标;其次,战略成本管理从企业所处的竞争环境出发,其成本管理不仅包括企业内部价值链分析,而且包括竞争对手价值链分析; Strategic cost management refers to the management accounting staff to provide their own business and competitors analysis of information to help managers develop and evaluate business strategy, thereby creating a competitive advantage in order to achieve effective corporate external adaptation to the changing environment. First of all, strategic cost management is based on the strategic goal of sustained cost reduction and long-term competitive advantage. Second, strategic cost management is based on the competitive environment of the enterprise. The cost management includes not only the internal value chain analysis but also the competitor value chain analysis;