张謇(1853～1926年),中国近代著名的实业家、教育家。他在近代中国最早提出了成本控制管理理念,对后世产生了深远的影响。一、张謇的成本控制动因1.产品的竞争,首先是成本的竞争。与外国商品竞争,抵制外货,就必须降低成本。张謇在《张季子九录·实业录》中说道:“即如各工厂制? Zhang Jian (1853 ~ 1926), a famous modern Chinese industrialist and educator. He first proposed the concept of cost control in modern China, which had a profound impact on future generations. First, the cost control Zhang Kai Motivation 1. Product competition, the first is the cost of competition. Competition with foreign goods, boycott foreign goods, we must reduce costs. Zhang Jian in “Zhang Jizi nine recorded Industrial Record” said: "that is, as the various factory system?