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-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。
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。
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