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近些年来,随着市场竞争的愈加激烈,要想维持原有的利润水平已越来越难,很多企业转而以降低成本来寻求可持续发展。单从过去企业应对竞争的角度来看,这种竭力压低生产成本的做法似乎是无可厚非的,但近期的丰田汽车“召回门”事件却使得实务界不得不重新对低成本与质量的关系以及企业该如何获取长期竞争优势进行思考。那么,在目前全球范围内市场竞争激烈的背景下,立足于获得长期竞争优势的企业该如何重新进行成本战略定位?如何应对突如其来的成本压力?如何进行成本控制并选择适合自身的成本管理模式呢?本期专题将结合当前实践中的焦点问题,为读者刊登一组战略成本管理文章,以期能为读者和企业解疑释惑。
In recent years, with increasingly fierce market competition, it has become harder and harder to maintain its original profit level and many companies have turned to lower costs to seek sustainable development. This single effort to keep production costs low seems to be justified solely from the point of view of competition in the past, but the recent Toyota Motor Recall event has forced practitioners to regain the low cost-to-quality relationship As well as how to obtain long-term competitive advantage for thinking. So, under the background of intense market competition in the world at present, how to reposition cost strategically based on long-term competitive advantages? How to cope with unexpected cost pressures? How to control costs and choose their own cost management mode? This issue will be combined with the current focus of practice issues for readers to publish a set of strategic cost management articles, with a view to readers and businesses to explain the doubts.