To compete in a dominant position, the enterprise must adapt to the changes in the surrounding environment and adjust the strategic of enterprise to adapt to it.
企业要想在竞争中处于优势地位，就必须适应周围环境的变化，调整企业的战略以适应。
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。
Keep or maintain the current business market position of the new product, the enterprise who has this strategic goal will choose defense strategy of new product development.
保持或维持企业现有的市场地位，有这种战略目标的企业会选择新产品开发的防御战略。
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