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。
Cost control as realize one edge toll, enterprise of competitive strategy under the strategic cost management system, have already become the concern focuses of the theory and practice circle.
战略成本管理体系下成本控制作为实现企业竞争战略的一个利器，已成为理论和实务界的关注热点。
These force private costs management's goal makes the compatible adjustment, the request cost management practice method also along with it expansion, thus has formed the strategic cost management.
这些迫使企业成本管理的目标做出适应性的调整，要求成本管理的实践策略也随之扩充，从而形成了战略成本管理。
Management need to be convinced that the change will deliver on one of the two fundamental strategic objectives that drive every organisation - reducing cost or increasing revenue.
管理层要确认：对于驱动每个组织的两个基本战略目标——降低成本、增加收入，改变要可以实现二者之一。
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。
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。
New century, the strategic cost becomes the inexorable trend of management of contemporary cost, the value chain is analysed to be the management most basic method of the cost.
新世纪，战略成本管理成为当代成本管理的必然趋势，价值链分析则是成本管理的最基本的方法。
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。
Management of quality cost combine together on the basis of quality control and cost management but strategic cost office procedure that form.
质量成本管理是在质量管理和成本管理的基础上相结合而形成的战略成本管理方法。
The rationale of the diversification lies in the restructuring of the controlling structure through introducing strategic investors, lowering the cost of agents and improving corporate management.
多样化的基本原理是在于引入战略机构投资者，降低机构成本，改善公司管理这样的管理层结构的重组。
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。
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。
As a result, the cost classification should not only satisfy the needs of theory research, but also meets the needs of enterprises to carry out different strategic management.
因而，成本的分类既要满足理论研究的需要，同时也应满足企业实施不同战略管理的需要。
Strategic cost management, a new discipline based on the integration of strategic management theories and cost management, plays a significant role in strengthening the cost management of enterprises.
战略成本管理是战略管理理论与成本管理的有机结合所形成的一门新的学科，对于加强企业的成本管理具有极其深远的意义。
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。
The value chain cost analysis is the first procedure in strategic cost management, and its analysis approach offers a ground-breaking analytical instrument for enterprise strategic cost management.
价值链成本分析是战略成本管理的首要步骤，它能够对企业的战略成本管理的实施起非常重要的作用。
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。
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。
The value of management cost thrift and strategic conformity effect can be calculated through the use of improved discounted cash current model.
管理层收购的期权价值利用复合实物期权模型计算，管理成本节约及战略整合效应利用改进的折现现金流法计算。
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。
It in further explains the reasons in the perspective of agency theory, transaction cost theory and strategic management literature.
论文进一步从代理理论、交易费用理论和战略管理理论分别对假设不成立的原因进行深入阐述和分析。
Strategic procurement forces the procurement function to participate in the management of enterprises, more accurately, is in enterprise's cost management.
战略采购不断迫使企业采购人员更多地参与到企业的管理活动中，更确切地说，是企业的成本管理活动中。
First, it helps to determine a firm's cost structure. The potential savings from strategic management of purchasing are considerable.
首先，采购有助于决定公司的成本结构，采购的战略管理节省成本的潜力相当可观。
The first problem which Strategic Procurement Cost Management should be solved is calculating and gathering together the costs of producing in the commodity life cycle.
战略采购成本管理首先要解决的是计算和归集采购物资生命周期内的成本问题。
The value chain theory is a kind of important cost management tool that has the strategic sense.
价值链分析是一种重要的、具战略意义的成本管理工具。
Designing is of strategic importance and of overall situation to the project cost, while the management of construction process is of tactics and partial.
设计对项目成本的控制是战略性、全局性的，而施工过程的管理对项目成本的控制是战术性、局部性的。
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。
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。
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。
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