求翻译：摘要：随着经济全球化进程的加快,使得我国企业渴望吸收国外先进技术成果和管理经验,笔者认为企业战略成本管理会计是指管理者为谋求未来成本竞争优势,按照成本最优化要求,通过有组织的进行成本预测、决策、计划、控制、分析和考核对未来成本产生重大影响的战略成本的信息管理系统。本文分析了战略成本管理的概念，基本框架和主要内容，介绍了价值链分析法,战略定位分析,成本动因分析,对我国企业应用战略成本管理提出了相应的建议。是什么意思？

Summary: with the accelerated process of economic globalization, made in China are eager to absorb foreign advanced technology and management experience, I believe that enterprise strategic cost management accounting is the Manager for the pursuit of cost competitiveness in the future, according to cost optimization requirements, cost forecasting, decision making, through organized plan, control, analysis and examination costs have a significant impact on the future of strategic cost management information system. This article provides an analysis of strategic cost management concept, the basic framework and main content, introduction to value chain analysis, strategic analysis, cost analysis, on the application of strategic cost management in enterprises in our country made the corresponding recommendations.