摘要
针对中国出口企业成本管理的现状,运用系统学的思维,对影响成本的各因素进行了具体分析,并在认识总成本的基础上,提出了控制成本的有效措施,指出只有降低企业总成本,提高产品的生产和服务质量,才能使出口企业在日益激烈的市场竞争中立于不败之地。
In the light of present situation of the cost management of Chinese export enterprises, and utilizing the thought of the systematology, this paper makes concrete analysis on each factor influencing the cost, and based ob the recognition of the total cost, puts forward some effective measures for the cost control, and points out that only reducing the total co^t of the enterprise and increasing the yield of the products and improving the quality of the service can put the enterprise in an invincible position in the more and more drastic market competition.
出处
《科技情报开发与经济》
2006年第5期135-137,共3页
Sci-Tech Information Development & Economy
关键词
成本管理
总成本
采购策略
价值分析
出口企业
cost management
total cost
purchasing tactics
value analysis
export enterprise