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企业的生存和发展必须以获取足够的利润为前提,而获取利润的最直接有效的途径就是降低成本,为此企业必须通过加强成本管理来增强竞争力,以获取更多的利润。随着当前全球经济一体化趋势的加快、影响经济环境的因素进一步增加、企业面临不确定因素的增多,传统成本管理已表现出一定的不适应时代发展的局限性,战略管理的核心是要寻求企业持之以恒的竞争优势。竞争优势是一切战略的核心,它归根结底来源于企业能够为客户创造的价值。
The survival and development of an enterprise must be based on the premise of obtaining sufficient profits, and the most direct and effective way to obtain profits is to reduce costs. Therefore, companies must strengthen their cost management to enhance their competitiveness in order to obtain more profits. With the acceleration of the current global economic integration trend, further increase of factors influencing the economic environment, and the increase of uncertainties in enterprises, traditional cost management has shown certain limitations that are not suited to the development of the times. The core of strategic management is to seek Perseverance in the company’s competitive advantage. Competitive advantage is the core of any strategy. It comes down to the value that the company can create for its customers.