求翻译：综上所述，战略成本管理是战略管理思想与现代成本管理技术方法相融合发展而成的一门新兴的交叉学科，是以效益为中心进行成本的动态管理。是什么意思？

In summary, strategic cost management is an emerging interdisciplinary strategic management thinking with modern cost management integration evolved in efficiency as the center for the dynamic management of the cost.

In summary, the strategic cost management is a strategic management thinking with modern cost management techniques to integrate the development of a new cross-disciplinary, is to cost efficiency as the Center for the dynamic management.

In summary, the strategic cost management is the strategic management thought and the modern cost management technology method fuses an emerging interdisciplinary studies. which the development becomes, is carries on the cost take the benefit as the center the dynamic management.

To sum up, is thought of strategic management and strategic cost management of modern cost management method integrating the development of a new cross discipline, is based on cost-efficiency as the center of dynamic management.

正在翻译，请等待...