世界上最大的汽车厂商美国通有汽车公司1991—1992年亏损额高达60亿美元。1993年景况好转,1994年反亏为盈达49亿美元,1995年再创盈利69亿美元。分析通用汽车东山再起的原因,用该公司副总裁施雷恩的话来说:“紧紧围绕成本这个核心,在改革成本结构上寻求突破,是通用汽车公司得以摆脱困境的关键。”该公司总裁史密斯说:“通用汽车公司在成本结构上 The world’s largest car manufacturer, the US-based Auto Company, lost a total of US$6 billion in 1991-92. In 1993, the situation turned better. In 1994, it turned profitably to 4.9 billion U.S. dollars, and in 1995 it earned a profit of 6.9 billion U.S. dollars. Analysing the reasons for the resurgent rise of General Motors Co., Ltd., in the words of the company’s vice president Shi Ryan, “Closely focusing on the core of cost and seeking a breakthrough in reforming the cost structure is the key to GM’s ability to get out of trouble.” said Smith, president of the company. Says: "GM’s cost structure