建立全面成本管理体系探讨

How to Establish Total Cost Management System

现代企业间的竞争日益加剧,已从产品和服务的竞争,扩展到企业的整个价值链之间的较量。如何优化价值链上各节点的成本,就需要定位在更具广度和深度的战略层面上,将企业的全过程纳入管理,也就是要建立全面成本管理体系。从几个容易被管理者忽略的环节出发,详细论述了全面成本管理体系建立所涉及的内容与管理点。

The competition among modern enterprises is increasingly fierce and has extended from products and services to enterprise internal value chain. To optimize various costs distributing on the whole value chain should focus a strategical level with more extent and depth, and bring the whole business course into management,i, e. , establish total cost management （TCM） system. To begin with key points easy to be overlooked, some aspects are discussed involved in course of the establishment of TCM system.