成本管理在企业发展战略中处于极其重要的地位。如同类产品的性能、质量相近,那么价格就是决定产品在市场竞争处于优势地位的主要因素,而决定价格高低的主要因素是成本,所以只有降低了成本,才有可能降低产品价格。企业只有不断加强成本管理,才能提高企业的市场核心竞争力。 Cost management in the enterprise development strategy is in an extremely important position. If the performance and quality of similar products are similar, then the price is the main factor that determines the dominant position of the products in the market competition. The main factor that determines the price level is the cost, so it is possible to reduce the product price only by reducing the cost. Only by constantly strengthening the cost management, enterprises can improve the core competitiveness of the market.