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战略成本管理是一种全面性与前瞻性相结合的新型成本管理方法，它是适应企业成本管理的外部环境变化而产生的。将成本管理的视点与战略管理相结合，是当代成本管理的一个重要趋势。战略成本管理思想源起于５０年代，而其理论则形成于８０年代。由于受各国不同的历史传统和社会人文等方面因素的影响，人们对战略成本管理的看法尚不尽一致；然而从战略成本管理的特色上看，其本质特征与基本思想则是相通的
Strategic cost management is a comprehensive and forward-looking new cost management method, which is to adapt to changes in the external environment of enterprise cost management. The cost management point of view and strategic management of the combination of contemporary cost management is an important trend. Strategic cost management thought originated in the 1950s, while its theory was formed in the 1980s. Due to the different historical traditions of different countries and social and human factors, people's opinions on strategic cost management are not the same. However, from the point of view of the characteristics of strategic cost management, their essential characteristics are similar to the basic ones