摘要：戰略成本管理是成本管理與戰略管理有機結合的產物，是傳統成本管理對競爭環境變化所作出的一種適應性變革。所謂戰略成本管理就是以戰略的眼光從成本的源頭識別成本驅動因素，對價值鏈進行成本管理，即運用成本數據和信息，為戰略管理的每一個關鍵步驟提供戰略性成本信息，以利于企業競爭優勢的形成和核心競爭力的創造。

　　　本文是從現代戰略成本管理的理論知識入手，使用企業的實際情況與相關理論相結合的方法進行分析，在大明公司原有的成本管理基礎上，引入戰略成本管理的概念。運用用文獻研究和實證分析的方法評價公司的成本管理體系，從內部和外部兩方面針對公司戰略成本管理中存在問題進行分析并嘗試提出問題解決方案，幫助大明公司提高市場競爭優勢。

關鍵詞  戰略成本管理；實證分析；管理對策

Abstract：Strategic cost management cost management and strategic management product in combination, is an adaptive changes made ??by the traditional cost management changes in the competitive environment. So-called strategic cost management is a strategic vision to identify the cost drivers from the source of the cost of the value chain cost management, the use of cost data and information that provide strategic cost information for each of the key steps in strategic management, in order to facilitate competition the advantage of the formation and the creation of the core competitiveness.

This article is starting from the theoretical knowledge of modern strategic cost management, the use of the method of combining the actual situation of enterprises and related theories to analyze, in the the Daming original cost management based on the introduction of the concept of strategic cost management. The use of literature and empirical analysis to evaluate the company's cost management system, both internal and external analysis of the company's strategic cost management problems and try to put forward solutions to help the Ming dynasty to improve the competitive edge in the market.

Key words  Strategic Cost Management  Empirical Analysis   Management Measures