中国商业成本文化变革趋势

The Trend of Changes in Cost-oriented Chinese Business Culture

纵观社会主义市场经济体制改革目标确立以来的中国商业史,成本导向是重要的商业文化主题。低成本战略是二十年来我国大多数企业的选择。本文通过对我国企业二十年来的发展史进行研究,发现我国企业在成本控制观念上表现出了六大趋势,即从规模经济到精益生产,从避险求利到范围经济,从生产成本到寿命周期成本,从查错防弊到内控审计,从生成成本到倒逼成本,从成本节约到战略成本管理。

Over the past 20 years of Chinese business history,cost-oriented business culture has dominated Chinese enterprises.Low-cost strategy is the choice of most of Chinese enterprises.Based on the review of 20 years＇ business history,the author finds that there are six trends in cost control concept of Chinese enterprises： from economies of scale to lean production,from hedge to economies of scope,from production cost reduction to product life cycle cost reduction,from troubleshooting to internal audit,from generated cost to target cost,from cost saving to strategic cost management.