成本的控制是企业取得发展的基础,也是增加盈利的最直接、最有效途径,同样也是企业生存的一个主要保障,更是企业提高自身竞争力进而获得成功的关键,而低成本优势必须通过有效的成本控制才能实现。成本控制是企业成本管理的重要组成部分,对企业的经济效益有直接的影响,对企业的发展起着重要的作用。随着我国市场经济的不断发展,国家经济水平的显著提高,汽车行业作为中国经济的支柱性行业,出现了井喷式的发展,私家车的快速增长使得学车的学员也越来越多,随着新的汽车驾驶考试办法的颁布与实施,学车人的年龄大大放宽,考核的办法及手续的简化,也大大激发了人们学车的热情,从2010年开始,“学车热”风靡全国,也促进了驾校的发展,驾校如雨后春笋般地出现在我们身边,驾校间的竞争也日益激烈,2012年以来,驾校间的竞争直接表现为价格的竞争,驾校的发展面临着新的考验,驾校要想在市场竞争中求生存、求发展,加强成本控制与管理已成为当务之急。 Cost control is the basis for the development of enterprises, but also the most direct and effective way to increase profits. It is also a key guarantee for the survival of an enterprise. It is also the key for enterprises to enhance their own competitiveness and thus achieve success. However, low-cost advantages must be effectively controlled Cost control can be achieved. Cost control is an important part of the enterprise cost management, which has a direct impact on the economic benefits of the enterprise and plays an important role in the development of the enterprise. With the continuous development of China’s market economy and the marked improvement of the national economy, the auto industry has emerged as a pillar-type industry in China’s economy. The rapid growth of private cars has led to more and more learners of learning cars. The promulgation and implementation of the new car driving test methods, greatly reducing the age of learners, the examination methods and simplification of procedures also greatly stimulated people’s enthusiasm for learning the car. Since 2010, “learning car hot” has swept the country. Promote the development of driving school, driving school mushroomed in our side, the driving competition between schools is also increasingly fierce, since 2012, the driving competition between schools is directly reflected in the price competition, the development of driving the school is facing a new test drive school To survive in the market competition, and development, and strengthen cost control and management has become a top priority.