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来源:百度知道 编辑:UC知道 时间:2024/06/05 16:54:27
成本管理在企业管理中的作用
【摘要】企业在竞争激烈的市场经济条件下,要想生存或谋求发展壮大,除了技术领先、资本雄厚之外,管理在其中起到越来越重要的作用。而成本控制是企业管理活动中永恒的主题,成本控制的直接结果是降低成本,增加利润,从而提升企业管理水平,增强企业核心竞争力。现今的市场更多的是买方市场,每一个细分市场都有众多企业在竞争,而生产的往往是同质产品,差异不大,这时就要看哪家企业具有成本领先优势,提供的服务是否优质,品牌的美誉度如何,其中成本控制是最基本的也是最关键的因素。要是企业的成本比竞争对手具有优势,那么他就可以运用低价竞争手段,扩大市场占有率,进而增加生产量,获得规模效应,占领市场。企业只有不断加强成本控制,才能提高企业的市场竞争能力和获利水平。

【关键词】成本管理 积极作用 地位 加强

Cost Management in business management role
Abstract enterprises in the competitive market economy, in order to survive or to seek development and growth, in addition to leading technology, abundant capital, in which management play an increasingly important role. Cost control and management activities of enterprises is an eternal theme, cost control is a direct result of lower costs and increase profits, so as to enhance the management level of enterprises and enhance their core competitiveness. More of today's market is a buyer's market, each segment has many enterprises in the competition, and the production is often the same product, the differences do not, then we should look at Which the leading enterprises in a cost advantage of the services provided Whether the high-quality, brand reputation how, cost control is the most fundamental and most crucial factor. If the cost of business has an advantage over competitors, then he can use low-cost means of competition,