摘要................................................................................................................................I 目录.............................................................................................................................IV 图清单......................................................................................................................VIII 表清单.........................................................................................................................IX 变量注释表.................................................................................................................XI 1绪论............................................................................................................................1 1.1研究背景.................................................................................................................1 1.2研究意义.................................................................................................................2 1.3国内外研究现状......................................................................................................2 1.4研究内容与方法...................................................................................................10 2战略成本管理相关理论...........................................................................................14 2.1战略成本管理内涵................................................................................................14 2.2战略成本管理的模式以及与传统成本管理的区别............................................16 2.3战略成本管理的方法............................................................................................17 2.4战略成本管理工具................................................................................................21 3XX公司简介与战略成本管理现状........................................................................23 3.1公司基本情况........................................................................................................23 3.2欧亿·体育（中国）有限公司背景................................................................................................................26 3.3XX公司战略成本管理与发展现状.....................................................................27 4XX公司战略成本管理分析..................................................................................34 4.1战略定位分析........................................................................................................34 4.2公司价值链分析....................................................................................................39 4.3战略成本动因分析................................................................................................48 4.4作业成本管理分析...............................................................................................51 4.5公司战略成本管理存在的问题...........................................................................51 5XX公司战略成本管理优化....................................................................................56 5.1重新确定公司战略................................................................................................56 5.2内部价值链优化....................................................................................................57 5.3外部价值链优化...................................................................................................67 5.4加强成本动因控制...............................................................................................72 V 5.5完善保障制度........................................................................................................73 5.6完善战略成本管理绩效评价体系.......................................................................75 6总结与展望..............................................................................................................77 6.1总结.......................................................................................................................77 6.2展望.......................................................................................................................77