摘要：在市场经济发展的今天，竞争愈来愈激烈，为满足消费者不断变化的需要，企业的生产逐步由大规模生产转向小批灵活生产，在企业生产费用中，研究开发、售后服务等后援性成本呈上升趋势，并大有超过生产成本的势头，传统成本管理只分析生产环节的成本，显然无法满足企业发展的需要，企业战略成本管理不仅分析生产过程的成本，而且研究分析包括研发、供应、销售、售后服务等整个价值链的成本，保证企业的成本优势，实现企业竞争优势，最终实现其战略经管目标。本文给出了战略成本管理的概念及其基本方法原理，探讨了我国大中型企业实施战略成本管理的问题原因，提出了相应的对策建议。 

关键词：大中企业  战略成本  战略成本管理

Abstract:In the development of the market economy today, more and more intense competition, in order to meet customers' changing needs, the production of the enterprise gradually from mass production to small flexible production, in the enterprise production cost, research and development, after sale service backup cost shows ascendant trend, and has more than the production cost of the momentum, the traditional cost analysis of production cost management only, apparently unable to meet the needs of enterprise development, enterprise strategic cost management not only analysis the production cost, but also study including R & D, supply, sale, after sale services such as shoot the entire value chain costs, ensure that the cost advantage of the enterprise, achieve the competitive advantage of the enterprise, to realize its strategic management target. This paper presents the concept of strategic cost management and its basic principle, discussed our country large and medium-sized enterprises to carry out strategic cost management problems, and proposed the corresponding countermeasures and suggestions,。

Key words: Large and medium-sized enterprise; Strategic cost; Management of strategic cost

　　在市场经济发展的今天，竞争愈来愈激烈，为满足消费者不断变化的需要，企业的生产逐步由大规模生产转向小批灵活生产，在企业生产费用中，研究开发、售后服务等后援性成本呈上升趋势，并大有超过生产成本的势头，传统成本管理只分析生产环节的成本，显然无法满足企业发展的需要，企业战略成本管理不仅分析生产过程的成本，而且研究分析包括研发、供应、销售、售后服务等整个价值链的成本，保证企业的成本优势，实现企业竞争优势，最终实现其战略经管目标。本文给出了战略成本管理的概念及其基本方法原理，探讨了我国大中型企业实施战略成本管理的问题原因，提出了相应的对策建议，最后以凯利服装贸易公司为例研究分析大中企业的战略成本管理，并给出了相应的对策。