随着现代技术和管理的发展,传统成本观念和管理制度已经受到愈来愈大的挑战。美日等国的许多大公司都意识到这点,并已着手对传统成本制度进行改革。本文将介绍一种在美国一些大公司推行的战略成本管理模式:全面成本管理(total cost management简称TCM)。 With the development of modern technology and management, traditional cost concepts and management systems have been increasingly challenged. Many large companies in the United States, Japan and other countries are aware of this and have begun to reform the traditional cost system. This article will introduce a strategic cost management model implemented by some large US companies: total cost management (TCM).