经受百年一遇的金融风暴,各国很多企业的利润同比骤然减少,促使企业致力于通过削减经营成本提高收益水平,节能降耗在企业中蔚然成风。如铃木汽车开展‘清理员工抽屉’运动,以减少办公费用;佳能电子倡导站立式办公工作方式,以提高工作效率。一切形态的企业都是以盈利为目的,追求的是经营利润最大化,开展各项活动的最终目标是实现企业价值最大化,进行成本控制正是实现这一目标的重要手段。降低成本可以提高企业盈利水平、增强产品的竞争力、扩大市场占有率,而要降低成本就必须进行科学的成本管理。 After a century of financial turmoil, the profits of many enterprises in many countries dropped sharply year-on-year, prompting the enterprises to devote themselves to raising the level of income through reducing operating costs, and saving energy and reducing consumption became common practice in enterprises. Such as Suzuki Motor ’cleaning staff drawers’ campaign to reduce office expenses; Canon Electronics advocate standing office work, in order to improve work efficiency. All forms of business are for profit, the pursuit of the maximum operating profit, the ultimate goal of carrying out various activities is to achieve maximum corporate value, cost control is an important means to achieve this goal. Reduce costs can improve the level of corporate profits, enhance the competitiveness of products and expand market share, and to reduce costs, we must conduct scientific cost management.