OntheStrategicCostManagementGoaloftheEnterpriseYahuXuAbstract:Strategiccostmanagementgoaloftheenterpriseisakindofbasicelementforstrategiccostmanagementoftheenterprise.Itplaysanimportantpartinmanywaystoestablishstrategiccostmanagementgoal.Strategiccostmanagementgoalofenterprisecanbeclassifiedbydifferentmulti-standards.Enterprisestrategiccostmanagementgoalisofcharacteristicwiththebasicfeaturessuchasforwardlooking,effectiveness,innovationandconsistency.Basicprincipleofestablishingenterprisestrategiccostmanagementgoalincludesbothprinciplesofcomprehensiveconsiderationandoptimization.Keywords:strategiccostmanagementgoalclassificationofstrategiccostmanagementgoalbasicfeaturesofstrategiccostmanagementgoal1.ConceptionofEnterpriseStrategicCostManagementGoalanditsFunctionSincetheWorldWarII,thegreatchangehashappenedontheenvironmentoftheenterprise,suchaseconomicglobalization,rapidenlargementoftheenterprise'sscope,fiercemarketcompetition,thedifficultiesoftheenterpriseoperationincessantlyincreasing,thecompeteofenterprisesic-techfieldbroughtbyrapiddevelopmentofscience-technologyfuriouswiththedaypassingby.Inordertoadapteffectivelyvariableenvironment,makingtheenterpriseobtainlong-termdevelopment,theenterpriseoughttodeterminethecostintheenvironment,makeaproperestablishmentonlong-termstrategicdevelopmentplanningandorganizetheimplementofstrategic.Theenterpriseonlyattachesimportancetostrategiccostmanagement.soastobeabletosurviveanddevelopincomplex-changefulenvironment.Enterprisestrategiccostmanagementconsistsofthebasicelementsincludingsubject,object,goalandmethodofstrategiccostmanagementandsoon.Inordertopromotethedevelopmentofstrategiccostmanagementtheoryandinstructtheactivityofstrategiccostmanagement,itisnecessarytomakeaspecialresearchonthebasicelementofstrategiccostmanagement.Whattepaperwillresearchoneofthebasicelementsofstrategiccostmanagementstrategiccostmanagementgoal.Theenterprisestrategiccostmanagementgoalisthattheenterpriseanalyzesadvantageanddisadvantagefactorofexteri