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2014年成本控制的专题很多,为什么现在要提成本控制,因为今年的形势比较紧张,猪价长期徘徊在成本线以下,饲料价格不断上涨。一提到成本控制,往往就是如何提高PSY,进行财务核算、绩效考核,KPI等等。这些都是管理层面的事情,实际上管理适合于比较成熟的企业,对于许多规模不大的小散户而言,可能经营更加重要。否则会落入管理过度的陷阱,因为管理本质上要为经营服务。
The topics of cost control in 2014 are many. Why cost control should be put on now because of the relatively tight situation this year and the price of pigs hovering below the cost line for a long time, feed prices have been on the rise. When it comes to cost control, it is often how to improve PSY, financial accounting, performance appraisal, KPI and so on. These are all management-level things. In fact, management is suitable for more mature businesses, and for many small-scale small retail investors, it may be more important to operate. Otherwise it will fall into the trap of excessive management, because management is essentially for business services.