企业在成本竞争中的约束因素

On the Constraint Factors in the Cost Competition among Enterprises

分析了企业在成本竞争中的约束因素,阐述了同质成本与异质成本的概念及内涵,指出异质成本对总成本的影响弹性一定大于同质成本对总成本的影响弹性。

This paper analyzes on the constraint factors in the cost competition among enterprises, expounds the conceptions and connotations of the homogeneous cost and heterogeneous cost, and points out that the influence elastane of the heterogeneous cost on the total cost is certainly bigger than that of the homogeneous cost.