摘要
2006-2007年是中国出口商品遭遇严峻挑战的两年。大量被退回的商品迫使我国企业不得不重新审视我国商品一贯坚持的低成本策略。面对日益激烈的全球市场竞争环境和不断提高的原材料、劳动力成本价格,企业该如何应对?通过对我国企业成本管理问题的分析,提出解决许多企业面临的成本管理问题的方案,以对企业成本管理有所帮助。
Chinese exports encountered severe challenges from 2006 to 2007. A large number of returned goods forced Chinese enterprises to reassess our low-cost strategy. How do enterprises face the fierce competition of global market environment and the rising materials and labor costs. This paper attempts to raise programs that can solve the cost management that some enterprises face through the analysis of problems of many enterprises cost management and, hopes to help the enterprises that have some problems in cost management.
出处
《价值工程》
2008年第4期125-127,共3页
Value Engineering
关键词
成本管理
作业成本法
战略分析
cost management
activities based costing
strategy analysis