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制造企业作为我国工业的重要行业之一,为我国的经济发展做出了巨大的贡献。但是当前制造企业普遍存在生产成本高、资金回报率低、成本管控能力弱等问题,严重制约了我国制造企业的发展,由此可见,对战略成本管理进行研究意义重大。面对着一系列问题,制造企业只有创新成本控制,制定出科学的成本控制战略,才能够积极应对市场的挑战。
As one of the most important industries in our country, manufacturing enterprises have made tremendous contributions to the economic development of our country. However, the current manufacturing enterprises are generally experiencing problems of high production costs, low return on capital and weak cost management and control, which seriously hampered the development of manufacturing enterprises in our country. Therefore, it is of great significance to study strategic cost management. In the face of a series of problems, manufacturing enterprises can only actively cope with the challenges in the market only through innovation cost control and formulating a scientific cost control strategy.