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我国加入WTO后,企业面临着市场激烈竞争的挑战。企业只有依靠创新和深化改革,提高自身竞争力,才能应对入世挑战。而降低成本,就是企业增强市场竞争力、提高经济效益的重要途径。因此,必须切实转变观念,强化成本意识,从市场出发,增强市场观念、竞争观念和成本效益观念。本文对成本目标的确定,如何制定成本计划、制定成本控制的内容和方法等进行了一些探讨。
After China’s accession to the WTO, enterprises are facing the challenge of fierce competition in the market. Only by relying on innovation and deepening reforms and improving their own competitiveness, enterprises can meet the challenge of entering the WTO. And reduce costs, is an important way for enterprises to enhance market competitiveness and improve economic efficiency. Therefore, we must effectively change the concept, strengthen cost awareness, starting from the market, enhance the concept of the market, the concept of competition and cost-effective concept. This article discusses the determination of cost targets, how to make cost plans, and the content and methods of cost control.