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。
In knowledge economy environment, the major factors which decide the competitive position of enterprise have been changed gradually from the real asset and financial asset to the knowledge factors.
知识经济环境下，决定企业竞争地位的主要因素已由有形实物资产和金融资产逐渐转向为无形的知识要素。
In information economic times, speed advantage is the important source of enterprise competitive advantage, speed becomes competition in occupy to be in the lead the key of position.
在信息经济时代，速度优势是企业竞争优势的重要来源，速度成为竞争中占据领先地位的关键。
An accurate strategic position, meeting consumer's demands packaging design, can enhance the enterprise to stand out among of the many competitive brands.
策略定位准确、符合消费者心理的产品包装设计，能帮助企业在众多竞争品牌中脱颖而出。
The management of the strategical cost provides the opportunities for the enterprise to change the cost position and strengthen the competitive power.
战略成本管理为企业改变成本地位、增强竞争力提供了契机。
Enterprise knowledge system, composed by knowledge and people who master it, determines kinds of enterprises, difference in products, costs and profits, therefore its core competitive position.
企业知识系统是由知识及掌握知识的人构成的系统，它决定了企业类型的不同，以及企业所生产的产品和成本、利润的差异，从而决定着企业的核心竞争力。
Enterprise knowledge system, composed by knowledge and people who master it, determines kinds of enterprises, difference in products, costs and profits, therefore its core competitive position.
企业知识系统是由知识及掌握知识的人构成的系统，它决定了企业类型的不同，以及企业所生产的产品和成本、利润的差异，从而决定着企业的核心竞争力。
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