摘要
最大限度地降低企业经营成本是企业在市场竞争中生存和发展的核心竞争力之一。然而现阶段部分企业在成本管理中仍存在一些问题,应增加成本观念,实行全员成本管理;合理选择成本管理模式,加强成本管理工具的应用等,以降低成本,增加效益,增加企业发展后劲。
Facing the increasingly intense market competition, the core competitive power with which enterprises struggle for survival and expansion lies in cutting the operating costs down to the bare minimum. However, there are some problems with cost management of the enterprise at the present stage. Managers should choose the proper mode of cost management and use the tools of cost management more effectively so that they can reduce the cost, increase the benefit and build up the potential for future economic growth .
出处
《江苏工业学院学报(社会科学版)》
2005年第3期47-49,共3页
Journal of Jiangsu Polyetchnic University:Social Science Edition
关键词
成本管理
问题
对策
cost management
problem
tactics