伴随着世界经济一体化和知识经济时代的到来,市场瞬息万变,竞争更加激烈,传统的成本管理模式已经不能适应当代的发展情况。越来越多的企业意识到在这个激烈的市场竞争中企业要想求得自身的发展就必须具有战略的眼光,从全局出发审时度势面向未来提高和保持企业的竞争优势。在这种情况下,依据现代企业生产经营的主要特征,企业不得不更多的关注自身的社会责任。外部环境的变化对企业的影响和长期竞争优势的形成,因而战略和战略成本管理思想逐渐成为更多企业所考虑和实施。 With the advent of world economic integration and the era of knowledge economy, the market is changing rapidly and competition is fiercer. Traditional cost management models can no longer adapt to contemporary developments. More and more companies are aware that in this fierce market competition, companies must have a strategic vision to seek their own development. From the overall situation, they must look at the situation and face the future to improve and maintain their competitive advantages. Under such circumstances, enterprises have to pay more attention to their social responsibilities in accordance with the main features of modern enterprise production and operation. Changes in the external environment affect the business and the formation of long-term competitive advantages. As a result, strategies for strategic and strategic cost management have become increasingly considered and implemented by more companies.