以战略的眼光从成本的源头识别成本驱动因素,对价值链进行成本管理,即运用成本数据和信息,为战略管理的每一个关键步骤提供战略性成本信息,以利于企业竞争优势的形成和核心竞争力的创造。要适应瞬息万变的外部市场环境,取得持续性的竞争优势,企业就必须把重点放到制订竞争战略上来,而传统的成本管理却经常把眼光局限在单纯降低成本上。不可否认,在成本管理中,节约作为一种手段是不容置疑的,但事实 Identify cost drivers from the source of costs with a strategic vision and cost management of the value chain, using cost data and information to provide strategic cost information for each of the key steps in strategic management to facilitate the formation and core of an enterprise’s competitive advantage Competitive creation. To adapt to the rapidly changing external market environment and achieve sustainable competitive advantage, enterprises must focus on formulating competitive strategies. However, traditional cost management often focuses on simply reducing costs. Admittedly, in cost management, saving as a means is beyond doubt, but the fact