The theory of cost is going further because of strategic cost driver.
随着战略成本动因理论的提出，成本理论被推进到更深层次的研究领域。
Secondly, it emphasizes analyzing not only the activity cost driver but also the strategic cost driver.
其二，以战略层面分析与作业层面分析相结合来完善营销成本管理内容；
Lastly, from different perspectives of strategic application and practical application, strategic cost driver is studied.
最后，从战略应用和实践应用两个方面研究战略成本动因分析与控制的应用价值。
In strategic cost management, strategic cost driver analysis is of great importance to improve the performance of strategic cost management.
而在战略成本管理中，成本动因分析对于提升战略成本管理的效果具有重要的作用。
Under this background, this thesis focus on strategic cost driver and these problem about their analysis, control and application are explored.
本文在此背景下，以战略成本动因为研究对象对其分析、控制与应用问题展开论述。
Strategic cost management is based on value chain analysis, identifying key cost driver, and supporting corporate gaining competitive advantage in the market place.
战略成本管理基于价值链的浅析浅析，识别关键的成本驱动因素，支持企业在市场中取得竞争优势地位。
Strategic cost-driver analysis can provide strategic information for enterprise's strategic positioning.
战略成本动因分析可以为企业的战略定位提供战略性信息。
The theory of cost driver is important part of Strategic cost Management, the core of Activity-based Costing.
而成本动因理论是战略成本管理理论的重要组成部分，是作业成本法的核心部分。
Strategic analysis involved environmental analysis, value chain analysis, cost advantages and benchmark analysis, cost-driven and strategic factors cost driver analysis.
管理信息成本控制战略分析主要涉及成本控制环境分析、价值链分析、成本优势分析与标杆分析、成本驱动因素与战略成本动因分析。
Strategic Cost Management; Cost Driver application; Cost Control.
战略成本；成本动因；成本控制。
Strategic Cost Management; Cost Driver application; Cost Control.
战略成本；成本动因；成本控制。
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