论文部分内容阅读
成本的高低埭定了企业的竞争力,一个企业的成本低于社会平均成本其竞争能力就强,否则就会在竞争中处于十分不利的地位。企业成本控制的好坏决定企业的命运。企业在成本控制时不仅要考虑狭义的成本控制,更应考虑广义的成本控制,使本企业的成本低于社会平均成本,使企业在商业竞争中处于优势地位。
The level of cost determines the competitiveness of enterprises. The cost of an enterprise is lower than the average social cost and its competitiveness is strong. Otherwise, it will be in a very unfavorable position in the competition. The quality of enterprise cost control determines the fate of enterprises. In cost control, enterprises should not only consider the narrow cost control, but also consider the cost control in a broad sense so that the cost of the enterprise is lower than the average cost of the society and enable the enterprise to take a leading position in the commercial competition.