摘要：置身于当代知识经济浪潮中，我们无时无刻不感受到时代变革对经济运行和企业管理的深远影响。科学技术突飞猛进，新兴产业层出不穷，顾客需求个性化、多变化和企业产品多元化和独特化，从而使企业国际化趋势日趋加快，全球性竞争愈演愈烈，企业外部环境不确定性程度加深，迫使企业为了争夺市场和生存发展空间，在经营管理中将短期目标转向长期目标，由专业化职能性经营管理转向全局性决策和管理，将管理活动提高到战略层次，形成战略和战略管理的理念。关键词：社会经济；经济背景；现实意义；战略成本；成本管理Abstract: Places oneself in the present age knowledge economy tide, we constantly do not feel at the appointed time a generation of transformation to the economical movement and the business management profound influence. The science and technology progresses by leaps and bounds, the emergent industry emerges one after another incessantly, customer demand personalization, multi-changes and enterprise product multiplication and alone specialization, thus makes the enterprise internationalization tendency to speed up day by day, the global character competes increasingly fiercely, the enterprise external environment uncertainty degree deepens, the force enterprise to scramble for the market and the survival development opportunities, changes in the management and operation the short-term goal the long-range objective, changes the overall importance decision-making and the management by the specialized function management and operation, the management activity will enhance to the strategic level, forms strategic and the strategic management idea.key word: Social economy; Economic background; Practical significance; Strategic cost; Cost management 一、战略成本管理产生的社会经济背景 从 50 年代起，世界进入了一个更新的时代（有人称为后工业时代或突变时代）。进入 50 年代后，顾客的需求有了很大的变化，企业的政治、经济、文化和自然环境与过去相比竞争更...
