论企业产品的成本管理

Management of Product Cost

加强企业产品的成本管理是企业经营管理的永恒主题。降低成本是提高产品竞争力、实现企业效益最大化的重要手段。任何成本管理方法都是一定时期生产力发展水平和管理水平的反映,其内在动力是科技进步和社会需求的不断变化。在市场经济环境下,产品成本受诸多因素的影响。作为企业管理者,应树立新的成本意识,根据科学技术发展和市场需求变化的要求,不断开发新产品,特别是具有高新技术的新产品,满足顾客需求,以达到降低成本、提高市场占有率的目的。

Reducing product cost is the crucial approach for an enterprise to promoting the competitiveness of its products and to maximize its benefit. Any of the cost management strategies reflects the level of social productivity and degree of management development of the time, which is intrinsically driven by the advancement of technology and continuous changes of social demands. As product cost is influenced by a variety of factors in the market-oriented economy, enterprise managers should update their knowledge of product cost and steadily develop new products to meet the customers＇ demands, especially those containing new and advanced technologies, based on the requirements of technology development and changing market demands, so that to reduce product cost and increase the market share of the products.