T0C制约理论破解成本魔咒

TOC Control Theory Cracks The Cost Curse

对企业而言,成本,无疑是事关生死存亡的一个关键话题。通常来说,企业经营活动可以极致简化为“利润=收入-成本”,其内部管理多数环节都是围绕这一-主题展开的,在很大程度上,它是企业经营效率、管理水平的--个直观表现。近年来,国企在成本管控方面普遍取得了很大进步,成本这条“湿毛巾”变得越来越“干”了,在这种情况下,继续实现降本增效难度更大了。

With the help of TOC control theory,this article jumps out of the traditional cost reduction theory,and explains how TOC control theory solves the cost curse through the logic comparison of traditional cost and ffective output,which may provide a new idea for our enterprise cost management.