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企业发展战略中,成本控制处于极其重要的地位。低了成本,才有可能降低产品的价格。成本管理控制目标必须首先是全过程的精细控制,不应仅是控制产品的生产成本,而应控制的是产品寿命周期成本的全部内容,实践证明,只有当产品的寿命周期成本得到有效控制,成本才会显著降低,而从全社会角度来看,只有如此才能真正达到节约社会资源的目的。
Enterprise development strategy, cost control is in an extremely important position. Low cost, it is possible to reduce the price of the product. Cost management control objectives must be the first of the whole process of fine control, not only to control the product cost of production, but should control the entire life cycle cost of the product, the practice has proved that only when the product life cycle costs are effectively controlled, The cost will be significantly reduced, and from the perspective of the whole society, the only way to achieve the purpose of saving social resources.