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外资企业在中国已经数不胜数,尤其是沿海地区及大城市。可是近年来,由于人工成本及物价的上涨,给外资企业的生存也带来了极大压力,而加强成本控制是提升企业国际竞争力的重要途径之一。本文从成本控制的基本理论出发,主要阐述了成本的概念以及外资企业成本控制的特点,分析了外资企业成本控制中出现的问题并提出解决建议。
Foreign-funded enterprises have been numerous in China, especially in the coastal areas and major cities. However, in recent years, due to rising labor costs and rising prices, great pressure has been exerted on the survival of foreign-funded enterprises. Strengthening cost control is one of the important ways to enhance the international competitiveness of enterprises. Based on the basic theory of cost control, this paper mainly elaborates the concept of cost and the characteristics of cost control of foreign-funded enterprises. It analyzes the problems that arise in the cost control of foreign-funded enterprises and puts forward the solutions.