一、战略成本管理的内涵美国学者John K. Shank和Vijay Govindarajan在《创造竞争优势的新工具——战略成本管理》中指出:战略成本管理是服务于企业战略的开发与实施,从战略高度对企业成本结果与成本行为进行全面了解、控制和改善,从而寻求 I. The Connotation of Strategic Cost Management American scholar John K. Shank and Vijay Govindarajan pointed out in “Creating New Competitive Advantage Tools - Strategic Cost Management” that strategic cost management is to serve the development and implementation of the corporate strategy. From a strategic point of view, Enterprise cost results and cost behavior conduct a comprehensive understanding, control and improvement in order to seek