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现代社会经济的快速发展虽然给企业集团提供了巨大的发展机会,但同时也使得各行业间的竞争愈加激烈。而企业集团能否占据市场竞争优势的根据就在于对战略成本的控制,以战略为导向的成本控制能够从根本上提高企业集团的经济效益以及市场核心竞争力。本文首先对我国企业集团发展的现状进行了简单的阐述,结合现状探讨了目前企业集团成本控制存在的问题以及原因分析,并针对问题简单提出了几点企业集团战略成本控制的对策。
Although the rapid development of modern social economy provides great opportunities for development for enterprise groups, it also makes the competition among various industries increasingly fierce. Whether the enterprise group can occupy the market competitive advantage lies in the control of the strategic cost. The strategic-oriented cost control can fundamentally improve the economic efficiency of the enterprise group and the core competitiveness of the market. In this paper, the status quo of the development of enterprise groups in our country is briefly described. Based on the status quo, the problems existing in the cost control of the enterprise groups and the reasons are analyzed. Some solutions to the strategic cost control of the enterprise groups are put forward in light of the problems.