本課程之目標在使學習者
1. 建立對策略成本管理之學術研究所使用理論和專有名詞的知識。
2. 建立評估和整合各種不同策略成本管理之理論的能力。
3. 透過積極地管理成本進而提昇企業價值，對企業之各項功能和價值鏈有清楚的明瞭。
The objectives of this course are for each participant:
1. To develop a working knowledge of the terminology and theories used in academic research on strategic cost management.
2. To develop his or her ability to critically evaluate and integrate diverse, and often conflicting, strategic cost management theories.
3. To have a clear understanding of where the company is headed and how all functions of the value chain work together through actively managing costs to deliver more value.

The goal of this course is to enable learners
1. Establish knowledge of the theories and terminology used in academic research on strategic cost management.
2. Develop the ability to evaluate and integrate various strategic cost management theories.
3. Enhance corporate value by proactively managing costs and having a clear understanding of the company's functions and value chain.
The objectives of this course are for each participant:
1. To develop a working knowledge of the terminology and theories used in academic research on strategic cost management.
2. To develop his or her ability to critically evaluate and integrate diverse, and often conflicting, strategic cost management theories.
3. To have a clear understanding of where the company is headed and how all functions of the value chain work together through actively managing costs to deliver more value.

本課程將介紹過去幾年來學者所建立的策略成本管理相關議題。策略成本管理為企業制定決策時相關策略、內部價值鏈、以及其市場定位之成本動因等分析。
This course will introduce and develop a wide range of strategic cost management topics advanced by scholars over the past few years. We define SCM as making decisions concerning specific cost drivers within the context of an organization’s business strategy, internal value chain, and its strategic position analysis.

This course will introduce issues related to strategic cost management established by scholars over the past few years. Strategic cost management analyzes the cost drivers of relevant strategies, internal value chains, and market positioning when companies make decisions.
This course will introduce and develop a wide range of strategic cost management topics advanced by scholars over the past few years. We define SCM as making decisions concerning specific cost drivers within the context of an organization’s business strategy, internal value chain, and its strategic position analysis.

-Strategic Management: Competitiveness and Globalization Concepts
Hitt, Ireland, and Hoskisson 2009. THOMPSON, 吳淑華•李國瑋譯 滄海書局

-Strategic Management: Competitiveness and Globalization Concepts
Hitt, Ireland, and Hoskisson 2009. THOMPSON, translated by Wu Shuhua and Li Guowei Canghai Book Company