摘要
加强企业成本管理是企业增强抵御内外压力的重要保障。内部压力主要来自投资者对企业实现盈利水平的期望。应对外部压力,要面对激烈的市场竞争,而价格竞争往往成为主要手段,成本又会首当其冲。因而降低产品成本是永不落伍的话题。从企业角度出发,降低成本就是增加利润。
To reinforce cost management of enterprise is the important guarantee for enterprise to resist inside and outside pressure. Face to outside pressure and sharp market competition, price competition always become the main method, and cost plays the leading role. So decreasing cost of products is always our topic. In view of enterprise decrease of cost is equal to increase of profit.
出处
《河南机电高等专科学校学报》
CAS
2004年第4期106-107,共2页
Journal of Henan Mechanical and Electrical Engineering College
关键词
采购成本
内部竞争机制
库存管理
目标管理体系
purchase cost
internal competition procedure
stock management
target management system