Abstract
With product diversification, organizational flexibility, the concept of customer service, and market competition of globalization, such as changes in internal and external environment，traditional cost management obviously does not meet the long-term steady development of corporate strategic business needs，and the importance of the management of strategic issues of growing，also stimulated the concern of the cost management for strategic.Strategic cost management is to adapt to changes in the competitive environment of business and strategic management needs produced and developed,is the produce of cost management and strategic management integration. In recent years,there is more discussion of strategic cost management.In this paper, mainly from the cost management business strategy, introduced into the title. A brief introduction of enterprise strategic cost management in the course of development at home and abroad. And discusses the contents and characteristics of strategic cost. Re-introduced the status of Strategic Cost management of the road-friend shoe factory of zhuji, according to the status quo and make the appropriate response, cost driver of the value chain and analyze of the shoe factory, emphasis on strategic cost management important role of in the enterprise in the development.
KEYWORDS：strategic cost, Strategic Cost Management, Value chain
