摘要：战略成本管理是成本管理与战略管理有机结合的产物，是传统成本管理对竞争环境变化所作出的一种适应性变革。所谓战略成本管理就是以战略的眼光从成本的源头识别成本驱动因素，对价值链进行成本管理，即运用成本数据和信息，为战略管理的每一个关键步骤提供战略性成本信息，以利于企业竞争优势的形成和核心竞争力的创造。

　　　本文是从现代战略成本管理的理论知识入手，使用企业的实际情况与相关理论相结合的方法进行分析，在大明公司原有的成本管理基础上，引入战略成本管理的概念。运用用文献研究和实证分析的方法评价公司的成本管理体系，从内部和外部两方面针对公司战略成本管理中存在问题进行分析并尝试提出问题解决方案，帮助大明公司提高市场竞争优势。

关键词  战略成本管理；实证分析；管理对策

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