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目前,成本领先原则是现代财务管理重要原则之一,成本领先无疑会增加企业的毛利或者让企业在市场营销中占据主动地位。工业企业为了提高自身的经济利润,不仅从管理、发展战略等方面加强控制,还从成本上进行控制。企业成本控制是我国现代化企业管理中的重要内容,因此,探索工业企业成本控制的策略和方法具有重要的理论意义。
At present, the principle of cost leadership is one of the important principles of modern financial management. Cost leadership will undoubtedly increase the gross profit of enterprises or allow enterprises to take the initiative in marketing. In order to improve their own economic profits, industrial enterprises not only step up their control in terms of management and development strategies, but also control costs. Enterprise cost control is an important part of modern enterprise management in our country. Therefore, it is of important theoretical significance to explore the strategies and methods of cost control in industrial enterprises.