求翻译，是摘要

With the development of the world economy, economic globalization has become an inevitable trend. Increasingly competitive market, cost as an important factor in competition, the competition will play a decisive role. In this form of the introduction of China's advanced cost management thinking, namely, strategic cost management, an attempt to improve the competitiveness of Chinese enterprises. This article first connotation of strategic cost management and the main methods are introduced and then compared the traditional cost management strategies on the characteristics of cost management, followed by an analysis of recent strategic cost management in our concrete application of their theory in practice to discuss the concrete application of the situation, and finally on the specific circumstances of our country made a number of his views, including strategic cost management in the actual application conditions and the development of some of the obstacles encountered, such as c