摘要：战略成本管理是提升企业市场竞争力的关键。论文从供应链视域下，对新时代企业战略成本管理的内涵、缺陷及应用方向展开探讨，指出为了科学开展企业战略成本管理活动，要求将供应链理念引入企业战略成本管理之中，建立以价值链、成本管理动因及信息技术辅助为一体的企业战略成本管理模式。
关键词：供应链; 战略成本管理; 价值链; 成本动因;
research on the strategic cost management of enterprises in the new era from the perspective of supply chain
tian xiao-ping
school of business administration, henan industry and trade vocational college
abstract：strategic cost management is the key to enhance the market competitiveness of enterprises. this paper discusses the connotation,defects and application direction of strategic cost management of enterprises in the new era from the perspective of supply chain, points out that in order to carry out the strategic cost management activities scientifically, it is necessary to introduce the concept of supply chain into the strategic cost managem