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一国外成本管理概述(一)资本主义国家成本管理的发展在资本主义经济制度下,追求利润是企业生产经营的目的。企业盈利的手段,主要是降低制销成本、提高产品质量、创新产品设计和增加产销数量,其中以降低成本最为重要,因为在产品质量和价格相同的情况下,谁的成本低,谁的利润就多;成本低的企业可以适当降低售价,从而扩大销路,在竞争中取胜。如果企业产品成本高,没有利润甚至亏损,其生存就遭到威胁。成本高低是关系企业生死攸关的大事,因此,资本家十分重视成本管理,企业的经理、厂长都直接抓成本的降低。资本家经营企业有句口头禅,叫做“将本求利”,说明成本乃是经营的核心。
An overview of foreign cost management (1) Development of cost management in capitalist countries Under the capitalist economic system, the pursuit of profit is the purpose of the company’s production and management. The means for enterprises to make profits is mainly to reduce the cost of manufacturing and sales, improve product quality, innovate product design, and increase the number of production and sales. Among them, reducing costs is the most important, because in the case of the same product quality and price, who has low costs and whose profits There are many; low-cost companies can properly reduce the price, so as to expand sales, to win in the competition. If the cost of a product is high, there is no profit or even a loss, and its survival is threatened. The level of cost is a matter of vital importance for the company. Therefore, the capitalist attaches great importance to cost management, and the managers and managers of the company directly reduce the cost. There is a mantra for capitalists to run a business. It is called “find for profit” and shows that the cost is the core of the operation.