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近年来,“中国制造”以低成本优势席卷全球,但这种低成本优势更多的是建立在低廉的生产要素(如人力成本等)基础上的,而非通过提高效率、运营创新等具有长久竞争优势的方式建立的。“中国制造”要想建立长久的低成本优势,就必须从战略层面,以一种更广阔的视野来控制成本。本文分析了成本管理的重要性,探讨了企业成本管理中存在的问题,并给出了解决办法,以期为企业更好的进行成本控制提供借鉴。
In recent years, “Made in China” has swept the world with its low cost advantage. However, this low cost advantage is based more on low production factors (such as labor costs, etc.), rather than by improving efficiency and operating innovation Such as long-term competitive advantage of the way established. “Made in China ” In order to establish a long-term low-cost advantage, we must control the cost from a strategic perspective, a broader perspective. This article analyzes the importance of cost management, discusses the problems existing in the cost management of an enterprise, and presents the solutions to provide a reference for the enterprises to better control their costs.