使用成本管理:与消费者一起创造利润

Consumption Cost Management: Achieving Profits With Consumers

成本利润分析在企业经营中占有中心地位,这是因为企业每项经营管理活动都需要比较其成本与受益,但是,目前企业经营活动中,更多地考虑了产品生产过程中的制造成本和打入市场的销售成本,而忽视了站在消费者的角度考虑使用成本.随着市场竞争的日趋激烈,商品的使用成本在企业经营决策中的作用已经越来越重要.因为消费者购买的不是商品本身,而是商品满足需要的某种性能.

Since every business management activity needs to be compared in its cost and profits, the cost profit analysis plays an important role in business management. However, at present, the production cost in the process of producing and the selling cost in the market have attracted much attention while the consumption cost examined from the consumer has been neglected. With the development of the increasingly fierce marketing competition, the consumption cost is becoming more and more significant in business managerial policies. What the consumers purchased is not the goods themselves, but the characteristics the goods perform.