一、企业成本战略管理的内涵战略成本管理的提出是基于企业战略管理的需要,它的理论与方法体系是和企业战略管理的理论与方法体系相匹配、与企业发展相同步的。战略成本管理是对传统成本管理的发展与提高,而战略成本管理与传统成本管理相比最为显 I. The Connotation of Strategic Cost Management The proposal of strategic cost management is based on the needs of strategic management. Its theoretical and methodological system is in line with the theoretical and methodological system of strategic management of the enterprise, and is in step with the development of the enterprise. Strategic cost management is the development and improvement of traditional cost management, and strategic cost management is the most significant compared with traditional cost management