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成本管理是企业管理的永恒主题。在社会主义市场经济体制下,商品市场竞争日趋激烈,竞争的焦点主要集中在商品的质量与价格上,质优价廉的商品在激烈的竞争中立于不败之地,而价廉则取决成本的高低,由此可见,成本是制约商品价格的重要因素,而且制约着利润的空间,继而决定着企业的生存和发展。因此,加强成本管理,降低消耗,已被愈来愈多的企业所重视。
Cost management is the eternal theme of business management. Under the socialist market economic system, the competition in the commodity market is becoming fiercer and fiercer. The focus of competition is mainly on the quality and price of the commodities. The products of high quality and low price are invincible in the fierce competition, while the low price depends on the cost Therefore, the cost is an important factor restricting the price of goods, and restricts the profit space, which in turn determines the survival and development of enterprises. Therefore, to strengthen cost management and reduce consumption has been valued by more and more enterprises.