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。

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Accordingly, in this article, we use a whole new cost management method is called strategic cost management for dealing with the problems above.

鉴于上述情况，笔者尝试借鉴一种全新的成本管理方式——战略成本管理以解决营销成本管理存在的问题。

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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。

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