在市场竞争中,企业要生存发展,只有牢牢抓住2点:一手抓顾客,提高顾客满意度,培养忠实的顾客群,扩大市场占有率:一手抓降低成本,增加经济效益。简而言之就是外拓市场,内抓管理。当产品同质化竞争加剧和企业利润率趋于均衡时,加强企业成本管理就是优势。麦肯锡曾这样评价我国企业:成本优势的巨人却是成本管理上的侏儒。其实成本控制是一门花钱的艺术,如果将每一分钱花到最需要它的地方,这才是成本管理的关健。2007年,火车动车 In the market competition, the survival and development of enterprises, only firmly grasp the 2:00: one hand grasp customers, improve customer satisfaction, foster loyal customers, expand market share: one hand reduce costs and increase economic efficiency. In short is the extension of the market, within the management. When product homogeneity increases and enterprise profit margins tend to be more balanced, it is an advantage to strengthen enterprise cost management. McKinsey once commented on China’s enterprises: the giant cost advantage is a dwarf on cost management. In fact, cost control is a art of spending money, spend every penny to where it is most needed, this is the key to cost management. In 2007, the train car