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在经济发展全球化和电子商务“横行”的微利时代,市场竞争日益加剧。对于企业来说,在企业具备自身优势的前提下,其竞争的核心则是成本优势竞争,是否能够有效扩大成本优势是企业可持续发展的关键。所以,企业对成本的管理显得尤为重要。而随着经济的不断发展,传统成本管理的缺陷使其无法承担企业竞争的需要。企业必须从本质上改进对成本管理的理念和方式进行改进,使企业更快的适应经济发展。于是,成本战略管理应运而生。成本战略管理在企业可持续发展中发挥着指导作用,有助于降低企业的投资成本和费用成本;提高企业生产的质量和水平,更合理的规划和利用资源,实现企业在市场竞争中的可持续发展。
In the meager profit era of globalization of economy and e-commerce “rampant ”, market competition is getting more and more intensified. For enterprises, under the premise that enterprises have their own advantages, the core of their competition is competition in cost advantages. Whether they can effectively increase their cost advantage is the key to their sustainable development. Therefore, the management of the cost of the enterprise is particularly important. With the constant development of economy, the defects of traditional cost management make it unable to undertake the competition of enterprises. Enterprises must improve the concept of cost management and ways to improve, so that enterprises can adapt more quickly to economic development. As a result, the cost of strategic management came into being. Cost Strategic Management plays a guiding role in the sustainable development of enterprises and helps to reduce the investment cost and cost cost of enterprises; improve the quality and level of production of enterprises, more reasonable planning and utilization of resources and realization of enterprises in the market competition Continuous development.