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企业经营管理中,产品设计研发、市场定位、管理决策会对企业发展产生决定性作用,但是成本管理、产品的竞争力等因素也会影响着企业的经营发展。无论是股份制企业、民营企业或其它任何形态的企业,管理基础均会对其生存、发展产生重要影响,而成本管理是基础管理的重要组成部分,成本管理的好坏会决定着企业的综合竞争力水平,也是企业实现利润最大化经营目标的重要保证。文章基于企业利润最大化的经营目标探讨企业成本控制战略。
In business management, product design and development, market positioning and management decision-making will play a decisive role in the development of the enterprise. However, factors such as cost management and product competitiveness will also affect the operation and development of the enterprise. Regardless of joint-stock enterprises, private enterprises or any other form of enterprise, the management foundation will have an important impact on their survival and development, and cost management is an important part of the basic management, cost management will determine the overall competitiveness of enterprises The level of power, but also an important guarantee for the realization of business objectives to maximize profits. The article discusses the enterprise cost control strategy based on the business objective of maximizing the profit of the enterprise.