如今,企业想要在经济全球化的大潮中立于不败之地,如何提高企业核心竞争力成为企业关注的焦点,而成本管理越来越成为企业经营和发展的重中之重.本文在介绍市场竞争的大背景下,着重强调企业发展需要考虑的问题,突出企业核心竞争力的重要性及获取核心竞争力的重要途径和方法,着重介绍战略成本管理及控制.通过案例分析,在借鉴国内外优秀企业成本控制经验的基础上,简要分析了构成战略成本管理的价值链、战略定位、成本动因等理论.希望通过本文的分析,能够为企业长期发展提供有益的思路.

　　Today,theenterprisewantstointheeconomicglobalizationtideinaninvincibleposition,howtoimprovethecorecompetitivenessofenterprisesbecomethefocusofattention,andenterprisecostmanagementinenterprisemanagementanddevelopmentmoreandmorebecomethemostimportant.Thispaperintroducesthebackgroundofmarketcompetition,stressingenterprisedevelopmentissuetoconsider,outstandingenterprisecorecompetitiveabilityandtheimportanceofaccessthecorecompetitivenessoftheimportantwayandthemethod,introducesemphaticallythestrategiccostmanagementandcontrol.Throughthecaseanalysis,inreferringtotheexcellententerprisecostcontrolexperience,thepaperanalysesthevaluechainconstitutesastrategiccostmanagement,strategicorientation,costdriverstheory.Hopethatthroughthispaperanalysisforthelong-termdevelopmentoftheenterprise,canprovideusefulideas.