摘 要:20世纪以来，世界经济飞速发展，企业间竞争日益激烈，科学技术高度发达，企业单纯依靠降低成本来获取短期的竞争优势是不可能持久的。因此在保证产品功能与质量的前提下寻找新的降低成本的方法，必须从战略高度进行成本管理，通过一系列战略成本管理方法的运用，找寻实现企业可持续成本效益最大化的途径。而从战略成本动因分析入手，从整体上对成本进行规划和控制，实现企业的长期竞争优势，正是战略成本管理的精要所在。本文针对我国企业战略成本动因的应用问题，通过理论与案例相结合的方式对我国企业如何更有效的应用战略成本动因分析来降低成本提高竞争优势进行了研究。主要分为四个部分：第一部分首先介绍了文章的选题背景及实际意义，其次介绍了战略成本管理的国内外研究现状。第二部分主要阐述了战略成本管理的内涵、特点以及分类。第三部分主要以通讯企业为例对我国企业应用战略成本动因分析存在的问题进行论述。第四部分对我国企业实施战略成本动因分析提出的建议。

关键词：战略成本动因；结构性成本动因；执行性成本动因

ABSTRACT:With the rapid development of the world economy, relying on the lower cost to obtain competitive advantage can not be sustained. Therefore, under the premise of ensuring the products’ quality, looking for new ways to reduce costs and to achieve sustainable cost must use a series of strategic cost management methods.It is the essence of strategic cost management to analyze the strategic cost driver. This article uses both theory analysis and case study. And it explores how Chinese enterprises use strategic cost driver analysis to reduce cost and improve competitive advantage.This paper is mainly divided into four parts: Chapter one firstly introduces the study background and meaning of this article.And then it summarizes the related articles about Strategic Cost Management at home and abroad.The second part describes the connotation, characteristics and classification of Strategic Cost Driver Analysis. The third part discusses the application of Strategic Cost Driver Analysis in telecom enterprises.The fourth part raises some recommendations about Strategic Cost Driver Analysis on enterprises.

Keywords: Strategic Cost Driver; Structural Cost Driver; Executive Cost Driver