由于本文作者对战略成本管理的研究也是一个尝试，由于自身的
水平和知识有限，文中肯定存在不少问题，希望论文的阅读者能给予
理解，提出批评和指导意见。
关键词 战略;成本;四川丰田;应用
ABSTRACT
Based on the author comprehending relationship between corporation
strategic target and cost management, the author brings up definition of
strategic cost management and research contents. Thereafter, the author
expatiates defects of traditional cost management. Afterward, on base of
analyses of strategic position and value-chain and cost moving-cause, the
author points out how the enterprise should develop strategic cost
management. Thereafter, according to comparing traditional cost
calculating method with moving cause cost method, the author shows that
moving-cost method can promote enterprise to analyze value-chain and
cost moving-cause efficiently. In this way the enterprise can efficiently
identify cost moving-cause. Also the enterprise can provide basis for cost
management. Thinking of the operation of strategic cost management, the
author puts forward cost indexes of finance and non-finance. These
indexes can help to control enterprise daily activity by joining balance
count method. Finally, by explaining application of strategic cost
management in Sichuan Toyota Motor limited corporation, the author
gives some reference for making strategic goal and value chain analysis.
By those explanations, the author draws a frame of strategic cost
management. This can advance cost management level at enterprise of our
country.
Because of limited knowledge, the thesis may have a number of
shortcomings .The author hope that readers can give the author advice.
KEY WORDS Strategic;Cost;Sichuan Toyota;Application
==>>