摘要：在新的经济环境下，传统的成本管理体制缺陷已经越来越明显，以战略为先导的战略成本管理成为了当今成本管理发展的新方向，为了争夺市场和生存发展空间，战略管理的革命不可避免的爆发了，这在成本管理领域体现为战略成本管理的兴起与应用。在战略成本管理实施的过程中，企业难免会遇到不同的障碍，导致理论与实践脱节，部分企业不能有效的运用该方法，来获得长足的发展。本文以此为起点对战略成本管理进行论述。首先，本文对战略成本管理的相关理论进行概述，并比较其与传统成本管理模式的区别，奠定了本文的理论基础；其次，战略成本管理的方法主要包括三个方面：战略定位、价值链分析、成本动因分析；最后分析了战略成本管理在我国企业不足，找出其自身问题并提出解决对策。

关键字：成本管理；战略成本管理；对策

Abstract：In the new economic environment,traditional cost management system is more and more obvious, the strategy for the pilot of the strategic cost management has become the new direction of the development of modern cost management,To contend for the market and the space for the survival and development, strategic management revolution inevitably broke out, the cost management is the embodiment of the appearance and application of strategic cost management.Strategic cost management in the implementation process, enterprises will inevitably encounter different obstacles, causing the disconnection between theory and practice, some enterprises can not effectively use this method, to obtain rapid development. This article as a starting point of strategic cost management discusses. First of all, this paper on strategic cost management theories are summarized, and compared it with the traditional cost management mode, laid the theoretical foundation for this article; secondly, the strategic cost management mainly includes three aspects: strategic positioning, value chain analysis, cost driver analysis; the final analysis of the strategic cost management in our country the enterprise is insufficient, find out its own problems and propose solutions.

Key words：Cost management; Strategic Cost Management;Countermeasure