The object of the strategic cost management is the product cost of the whole lifecycle.
战略成本管理的对象是产品整个生命周期的成本。
Enterprise cost control, the implementation of the strategic cost management is urgent!
企业增强本钱控制，实行战略本钱治理已刻不容缓！
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。
应用推荐