论市场经济条件下企业降低成本的途径

Discussion on the approach to reduce cost of a enterprise under the market economy

市场经济条件下企业要生存、求发展就必须提高经济效益。降低企业成本对提高经济效益起着关键性的作用,在竞争激烈的市场经济新形势下,必须加强成本的科学管理,寻求各种有效途径以降低企业成本。中国加入WTO后,随着社会主义市场经济和现代企业制度的逐步建立和完善,竞争越来越激烈。面临市场经济的新形势,深化成本管理的改革也日益成为一个突出而又迫切的问题。

Under the market economy, to survive and develop enterprise must increase economic profits. Reducing cost has the important effect on increase of profits. Under the new situations of sharp competition, enterprise must strengthen the scientific management for cost, and seek for all kinds of effective approaches to reduce the cost. After entering WTO, along with the gradual establishment and improvement of socialistic market economy and modern en- terprise system, competition is sharper and sharper. Facing the new situations of market economy, the reformation to deepen cost management becomes an outstanding and urgent problem increasingly.