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成本上升是近几年来企业存在的普遍现象,其原因除客观上物价上涨之外,成本意识淡比不能说不是主要原因。由于成本意识淡化而导致放松管理,消耗提高,成本上升。这个问题小型工业企业表现的尤为突出。小型企业的外部环境和自身特点,决定了小型企业比大中型企业的成本意识要浅淡得多。具体原因笔者认为有如下几点:
The increase in costs is a common phenomenon in companies in recent years. The reason for this is that in addition to rising prices objectively, the lack of cost awareness is not the main reason. Due to the weakening of cost consciousness, it leads to relaxation of management, consumption increase, and cost increase. This problem is particularly prominent in small-scale industrial companies. The external environment and characteristics of small businesses have determined that the cost awareness of small businesses is much less than that of large and medium-sized enterprises. The specific reasons I believe are as follows: