微利时代民营企业经营成本的控制与优化

The Control and Optimization of the Operating Cost of Private Enterprises in the Times of Low Profit

加强经营成本管理和控制是提升现代企业组织绩效的关键决策。近年,我国社会主义市场经济规模不断扩大,经济结构持续得到优化,越来越多的企业借助市场力量取得了飞速发展。当然,在这一过程中,基于动态市场的竞争程度越来越高,参与企业越来越多,这让不善经营或者缺少竞争力的企业的经营利润不断下滑,更多企业的利润率接近于零,商品价格与平均成本基本持平,由此进入了"微利"场域中,试图获取"超额竞争利润"已经不现实。而当获利空间不断萎缩,身处市场的企业若要获得生存和发展的机会就需要加强包括成本方面的支出和企业管理方面的控制工作,才能提升和维持其竞争优势。但长期以来,我国现代企业存在认识偏差,对企业经营成本管理和控制缺位,使之在激烈的市场竞争中无法保持持续的获利能力,在很大程度上了影响着我国企业的健康可持续发展。只有加强对经营成本的有效控制,才能更好地实现现代企业生产经营和战略目标。鉴于此,在已有研究成果的基础上,阐述民营企业经营成本及管理意义,分析微利时代民营企业经营成本的控制因素,以餐饮业为研究对象,对其经营成本状况进行实证分析,从多个层面分别给出微利时代民营企业经营成本的控制措施,并初步构建了经营成本的优化机制。

The key decisions to improve the performance of modern enterprises are better cost management and control.In recent years,the size of China’s socialist market economy and structure has been continually expanding and optimized,more and more enterprises have achieved rapid development promoted by the markets.In this process,the competition based on the dynamic market is getting fiercer,with more participating companies,as a result,the operating profit of companies that are not well-managed or in lack of competitiveness decline,and for some them,the profitability is even close to zero.The price of goods is basically the same as the average cost,thus obtaining"excess competitive profits"by entering the field of"meager profit",is no longer realistic.When the profit margin continues to shrink,companies in the market will need to strengthen the control including cost expenditure and enterprise management in order to survive and find opportunities,to maintain their competitive advantages.However,for a long time,due to bias and the lack of management/control in business costing,modern enterprises in China are unable to sustain profitability in the market competition,which greatly affected the health of Chinese enterprises’development.Only the effective control of operating costs will be able to achieve the goals of production,operation,and strategy in a better way.Therefore,based on the existing research results,this text expounded the operating costs of private enterprises and the significance of management,analyzed the controlling factors,took the catering industry as a research object to conduct an empirical analysis of its operating costs as examples,advised strategies of cost management in multiple levels,and constructed the basic optimization mechanism.