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本文拟结合西安变压器厂的情况,从坚持市场取向谈如何打破传统成本管理范围和内容,使企业从比较优势成本到绝对优势成本,从而促进经济效益增长方式的多方位转变,为不断增加效益寻找新思路、新方法。一、为什么要建立优势成本我厂与所有的国企一样面临激烈的市场竞争和挑战。如何适应瞬息万变的市场环境,有效地取得经济效益?通过实践和分析我们认为坚持市场取向,实施低成本战略,建立优势成本是一个良好的选择。
This article intends to combine the situation of Xi’an Transformer Factory, from the insist on market orientation, how to break the scope and content of traditional cost management, so that enterprises from the comparative advantage cost to the absolute advantage cost, thus promoting the multi-faceted transformation of economic growth mode, to find increasing benefits New ideas and new methods. I. Why Do We Need to Establish Advantageous Costs? Like all state-owned enterprises, our factory faces fierce market competition and challenges. How to adapt to the ever-changing market environment and effectively obtain economic benefits? Through practice and analysis, we believe that adhering to market orientation, implementing low-cost strategies, and establishing cost advantages are a good choice.