当今企业国际化趋势加快,全球性竞争愈演愈烈,企业外部环境不确定性程度加深,这些都促使企业为争夺市场和生存空间,将管理活动提高到战略层次。于是以寻求企业持久竞争优势为核心的战略管理观念就应运而生。为适应战略管理需要和弥补传统成本管理的缺陷,将成本管理与企业?.. Nowadays, the internationalization of enterprises is accelerating. The global competition is fiercer and the uncertainty of the external environment of enterprises deepens. All of these urge enterprises to elevate their management activities to the strategic level in order to compete for market and living space. Therefore, the concept of strategic management, which focuses on the long-term competitive advantage of enterprises, came into being. In order to meet the needs of strategic management and make up for the shortcomings of traditional cost management, cost management and enterprise?