一、根据外部市场环境,引入战略成本、企划成本管理现代成本管理应建立在企业战略高度上,以企业的全局为对象,根据总体发展战略制定的,通过对公司成本结构、成本行为的全面了解、控制与改善,寻求长久的竞争优势。它把企业内部结构和外部环境综合起来,从企业所处的竞争环境出发 First, according to the external market environment, the introduction of strategic cost, planning cost management Modern cost management should be based on the strategic height of enterprises, the overall situation of the enterprise as the object, based on the overall development strategy, through the company’s cost structure, a comprehensive understanding of cost behavior , Control and improve, seek long-term competitive advantage. It combines the internal structure of the enterprise and the external environment, starting from the competitive environment in which the enterprise is located