摘要
始终将成本控制在较低的水平是企业在市场竞争中获取优势的重要条件 ,是企业永续经营的基础。企业成本控制的战略就是指企业要在市场竞争中不被淘汰 ,永续经营 ,在成本方面获得相对优势而必要采取的经营方针和控制成本的方式。在比较长的时期内 ,它是指导企业运营全局性的计划和策略。企业成本控制的战略主要包括规模化战略 ;合理分工战略 ;诚信战略 ;全球资源利用战略 ;环境战略 ;精准战略 ;原始创新与二次技术创新战略 ;企业文化战略。在企业经营中始终贯彻好企业成本控制战略 ,企业才能应对成本控制面临的挑战。
Enterprises' keeping lower cost level from beginning to end is an important condition that enterprises gain the advantage in the market competence and the base that enterprises go on business.The strategies for enterprises to controll cost are the policies and means of controlling cost the business uses to go on business and exist perpetually,which is the overall plan and strategum to guide the enterprises' management.The strategies of enterprises' controlling cost mainly conclude:①scale strategy;②the strategy of dividing the work;③honesty and credit strategy;④the strategy of utilizing resources over the world;⑤management environment strategy;⑥ accurate strategy;⑦the strategy of the first and second innovation on high-tech;⑧the strategy of enterprises culture.The enterprises are able to deal with the challeges of controlling cost only if the strategies of controlling cost are carried out throughout the enterprise.
出处
《陕西经贸学院学报》
2002年第5期20-26,共7页
Journal of Shaanxi Economics and Trade Institute