Chapter Five explains achievement appraising of strategic cost management.
第五章分析了战略成本管理业绩评价。
Strategic cost management is based on product life cycle management costs.
战略成本管理是立足于产品全生命周期的成本管理。
The strategic cost management is still a theoretic problem and a realistic problem which should be solved.
战略成本管理，是尚须研究解决的理论问题和现实问题。
At last, this thesis applies the strategic cost management system to study and analyze the hi-tech companies.
最后，本文用这个战略成本管理体系对高新技术企业进行了具体的分析研究。
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。
This article used the management information system and aspect and so on strategic cost management theory achievements.
本文用到了管理信息系统和战略成本管理等方面的理论成果。
The essay analyses and compares between two, and finds strategic cost management is more incomparable in economical field.
我国当前企业的实践进一步表明 ，搞好企业战略管理的关键是要突出和加强企业的成本管理。
Explain under the environment of knowledge-driven economy era, the adaptability change of strategic cost management system.
本部分阐述了知识经济时代环境下，战略成本管理系统的适应性变革。
The management of cost motivation is the basis of enterprise cost management, and the core of strategic cost management too.
实行成本动因管理是企业成本管理的根本，也是战略成本管理的精髓。
Strategic cost management that integrates strategic positioning, value chain analysis and strategic cost drivers is what is needed.
战略成本管理整合了战略定位，价值链分析和必要的战略性成本动因等内容。
Dynamic strategic cost management involves such five characteristics as competitiveness, foresight, integration, timeliness and risk.
动态战略成本管理具有竞争性、前瞻性、整合性、适时性和风险性五个特性。
Developing a strategic cost management system is one of the best defenses against the competitive pressures in global retail markets.
建立策略成本管理在全球零售市场中是一种最有效对抗竞争压力的方法。
The value chain is the link to establish strategic cost management system and provide an effective cost-analysis tool for enterprises.
价值链是建立战略成本管理系统的纽带，为企业提供了一种有效的成本浅析浅析工具。
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。
Strategic cost management is a means which connects corporation strategy with cost management, and seeks prior trends of long term competition.
战略成本管理是将企业战略与成本管理结合起来，从而寻求企业长期竞争优势的一种成本管理手段。
Accordingly, in this article, we use a whole new cost management method is called strategic cost management for dealing with the problems above.
鉴于上述情况，笔者尝试借鉴一种全新的成本管理方式——战略成本管理以解决营销成本管理存在的问题。
The value chain analysis is a primary step of strategic cost management, but contemporary research on it only converges on its theoretical flank.
价值链分析是战略成本管理的首要步骤，但目前对价值链的研究仅限于理论探讨。
Strategic cost management which has been widely applied in the West can enhance the company's strategic position as well as promoting lower costs.
战略成本管理既有助于提高公司的战略地位，又能促进成本降低，它在西方已经得到了广泛的应用。
Value chain analysis is if the pivot of enterprise's strategic cost management system, which provides a basic tool for enterprise's lost analysis.
价值链分析是企业战略成本管理系统的枢纽，为企业成本分析提供了一个基本工具。
How to introduce and utilize strategic cost management correctly is a problem deserves to think deeply for the management accounting of our country.
如何正确引进和运用战略成本管理是我国管理会计值得深思的问题。
This article began with the analysis of drawbacks of traditional cost management, and expounded basic ideas and theories of strategic cost management.
本文从传统成本管理弊端分析出发，首先对基于产品生命周期的战略成本管理理论基础进行论述。
Sound strategic cost management mandates the consideration of that portion of the value chain in which a firm participates (called the internal value chain).
健康的战略成本管理要求对厂商所在部分的价值链的考虑。
The value chain analysis is the first and essential step of strategic cost management. But contemporary research on it only converges on its theoretical flank.
价值链分析是战略成本管理的首要步骤，但目前对价值链的研究仅限于理论探讨。
This text puts forward the new cost management method - Strategic Cost Management (SCM) through analyzing the weakness of the traditional cost management method.
本文通过分析传统成本管理方法的弊端提出了新的成本管理方式——战略成本管理。
This paper is devoted to the research on the application of the value chain theory in enterprises' strategic cost management from the perspective of case studies.
本文从案例的角度，研究了价值链成本浅析浅析理论在企业战略成本管理中的应用。
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。
As far as the content of strategic cost management is concerned, the thesis focuses on introducing the SHANK Theory about improving the competitive position of enterprise.
在战略成本管理内容方面，着重介绍了改善企业竞争地位的桑克模式。
At present, domestic research on strategic cost management is restricted on the theory, and there is little research on the combination of the theory and the demonstration.
目前国内对战略成本管理的研究仍局限于理论层面的分析，将理论分析与实证研究结合起来进行综合考察的研究不多。
Corresponding method of strategic cost management, such as value-chain analysis method, emphasizes particularly on the plan and control of long-term strategic cost of enterprises.
相应的战略成本管理方法如价值链分析法等主要着眼于企业长期战略成本的规划与控制。
The objective of enterprise strategic cost management is to track down the existing problems in production and find low-cost but high- efficiency in production through value chain analysis.
企业战略成本管理的目标是通过价值链分析，发现现有产品生产过程中所存在的问题，并寻求成本低、效率高的作业。
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