随着经济全球化的发展,钢铁行业竞争日趋激烈。特别是近几年来,我国钢铁市场需求日益不稳定,原材料价格居高不下,建设资源节约型和环境友好型社会的压力更使我国钢铁企业面临严峻挑战。当前,我国钢铁企业所面临的日趋复杂环境和巨大的成本压力,迫切需要企业应用战略成本管理,从而减低生产成本,获取竞争优势。 With the development of economic globalization, the competition in the steel industry is becoming increasingly fierce. Especially in recent years, the demand of China’s steel market is increasingly unstable, the prices of raw materials remain high, and the pressure of building a resource-saving and environment-friendly society will make our steel enterprises face severe challenges. At present, the increasingly complex environment and huge cost pressure faced by China’s steel enterprises urgently require enterprises to apply strategic cost management, so as to reduce production costs and gain competitive advantages.