试论钢铁企业成本管理

Discussion on Cost Management in Steel Enterprise

攀钢集团四川长城特殊钢股份有限责任公司摘要:企业生产的目的,就是在满足经济和社会需求的同时,最大限度地获取利润。企业追求利润最大化的方式有:一是提高产品售价,增大单位产品的盈利空间。二是扩大生产规模,实现规模效益。三是立足内部挖潜,降低产品成本。在当前竞争激烈的市场下,除了少数垄断产品外,想通过提高产品售价获取更多的利润,很难被市场接受。而生产规模的扩大,又受到生产能力、资金条件、国家产业政策、市场容量等因素的制约。通过降低产品成本是最具有主动性的控制,它不但能提高产品的盈利能力,而且能大大增强产品在市场上的竞争力,拓展市场空间。

Trhe purpose of enterprise production is to acquire profit maximally at the same time of meeting the requirements of economy and society. For a enterprise, there are three ways of acquiring maximal profit, one is to raise sale price of product for enlarging the profit space; the second one is to enlarge production scale for realization of scale benefit; the third one is to tap the potential and decrease product cost. In the present market of fierce competition, it is very hard to be accepted by market to acquire more profit by raising product price, except a few of monopoly products, while the enlargement of production scale was conditioned by production capacity, capital, national industry policy and market volume etc. The third one, which is most initiative , could not only improve the profitability of product, it could but also improve the competitive power of product, so as to expand the market space.