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成本管理与控制是大多数企业管理中的核心环节,也是学界对企业实务研究中的永恒课题。自从改革开放以来,外资企业在我国的发展越来越迅速,占有的市场地位也越来越重要,外资企业在生产技术、产品质量等方面有众多优势值得我国企业学习与借鉴,但是随着我国国内经济环境的不断优化与发展,外资企业也面临着越来越大的生存压力,而加强成本控制正是其提升国际竞争力的重要途径之一。本文主要介绍了成本控制的内涵、外资企业成本控制的特点,并就外资企业如何提高成本控制水平提出了几点建议。
Cost management and control are the core links in most enterprise management. They are also eternal subjects in the study of enterprise practice in academia. Since the reform and opening up, the development of foreign-funded enterprises in our country has become more and more rapid and the market position in the market has become more and more important. The foreign-funded enterprises have many advantages in terms of production technology and product quality, which are worth learning from our enterprises. However, The constant optimization and development of the domestic economic environment have also made FIEs increasingly under pressure to survive. Strengthening cost control is one of the important ways for them to enhance their international competitiveness. This article mainly introduces the connotation of cost control and the characteristics of cost control of foreign-funded enterprises, and puts forward some suggestions on how foreign-funded enterprises can improve cost control.