Besides, this research also analysis the advantages and disadvantages of using BSC as StrategicControlSystem, and gives some specific advices to the disadvantages.
Cost control as realize one edge toll, enterprise of competitive strategy under the strategic cost management system, have already become the concern focuses of the theory and practice circle.
战略成本管理体系下成本控制作为实现企业竞争战略的一个利器，已成为理论和实务界的关注热点。
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As an effective management system in modern business, the budget control is a forceful tool to implement the strategic management in business groups.