In order to having advantage in the competion,the company should combine the reducing its costs with its long-term stratege,then find the strategic drivers after in-depth study of stragegic cost management.this paper applies analytic hierarchy process to the study of strategic cost drivers,which makes the factors of strategic cost drivers possible to quantify,and then each factor will be sorted and compared the importance.Through studying the influence factors of cost drivers form the perspective of analytic hierarchy process,this paper rovides a model of studying cost drivers for the company,and it also indicates the direction for strategic cost management.