一、战略成本管理产生的背景战略成本管理的理念最早于20世纪80年代由英国学者提出,其核心是“成本优势”。哈佛大学商学院迈克尔·波特在《竞争战略》和《竞争优势》两本书中专章探讨了“成本优势”。传统成本管理观念往往侧重于经济效益目标,却忽略了战略目标的实现,成本管理的内容片面,忽 First, the background of strategic cost management The concept of strategic cost management was first proposed by British scholars in the 1980s, its core is “cost advantage ”. Michael Porter, Harvard Business School, explores “cost advantages ” in the special chapter of two books, Competitive Strategy and Competitive Advantage. Traditional cost management concepts tend to focus on economic goals, but neglected the realization of strategic objectives, cost management, one-sided content, suddenly