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受到2008年全球金融危机的冲击和影响,我国很多制造企业出现了生产规模不断降低、产品产量锐减、订单量明显下降的问题。为了在激烈的竞争中赢得一席立足之地,很多制造企业不得不降低产品的售价来挽留客户和广大消费者,最终对企业的利润造成了冲击。还有的制造企业为了谋求生存减薪裁员。但是,就目前我国宏观政策的现状来看,劳动者的工资薪酬在逐渐上升,产品的售价降低与成本的不断提升导致在微利时代企业的利润迅速降低,还有可能出现亏损,很多制造企业由于成本问题而走向破产。本文将就制造业产品成本控制模式与模式进行探讨,以期为制造业的进一步发展提供有价值的参考。
Influenced by the global financial crisis in 2008, many manufacturing enterprises in our country experienced problems such as the continuous reduction of production scale, the sharp drop of product output and the obvious drop of orders. In order to win a foothold in the fierce competition, many manufacturing enterprises have to reduce the selling price of their products to retain customers and the vast majority of consumers, which ultimately has an impact on the profits of the enterprises. There are manufacturing companies in order to seek survival and pay cuts layoffs. However, judging from the status quo of China’s macroeconomic policies, the wages and salaries of laborers are gradually rising, the prices of products are declining and costs are rising. As a result, the profits of enterprises in the era of meager profits are rapidly reduced and losses may occur. Many manufacturing enterprises Go bankrupt due to cost issues. This article will discuss the mode and mode of product cost control in manufacturing industry in order to provide valuable reference for the further development of manufacturing industry.