战略成本管理所研究的内容是企业如何利用成本信息进行战略选择,以及在不同的战略选择下进行成本管理。战略成本管理是对传统成本管理的发展而不是对传统成本管理的否定,是经济环境的变化对企业提出的战略性成本管理的要求,其基本思路是将企业的成本因素同企业的竞争地位联系起来,去寻求企业可持续发展的竞争优势。 Strategic cost management is the study of how companies use cost information to make strategic choices, as well as cost management under different strategic choices. Strategic cost management is the development of traditional cost management, not the negation of traditional cost management. It is the requirement of strategic cost management put forward by enterprises by the change of economic environment. The basic idea is to connect the cost factor of enterprises with the competitive position of enterprises Get up and seek the competitive advantage of sustainable development of enterprises.