随着经济全球化的深化,企业之间的竞争已转化为供应链竞争,供应链中的上、下游企业之间又衍生出多种业务关系,并进一步加强了企业间的协作关系,促使信息和资源全面共享,从而打破企业间的原有界限。本文旨在探讨将战略成本管理应用于供应链管理中,从成本管理的角度对其实用性进行探讨。 With the deepening of economic globalization, competition among enterprises has been transformed into competition in the supply chain. As a result, various upstream and downstream enterprises in the supply chain have derived a variety of business relations and further strengthened the cooperative relationship among enterprises, prompting information And resources are fully shared, thus breaking the original boundaries between enterprises. This paper aims to explore the strategic cost management applied to the supply chain management, from the perspective of cost management to explore its practicality.