世界经济环境日益变化,日本企业的国际化也在加速。日本产品取得国际竞争优势的原因是把高质量和低价格的产品在短时间内投入市场,而这正是由于运用了成本策划的管理方法的结果。成本策划是日本企业竞争力的源泉,这种管理方法已在世界各国得到运用,它适合于劳动密集型产业,运用这种管理方法对提高我国企业的竞争力有重要作用。 The world economic environment is changing day by day, and the internationalization of Japanese enterprises is also accelerating. The reason for the international competitiveness of Japanese products is that they bring high-quality and low-cost products to market in a short period of time, precisely as a result of the cost-management approach applied. Cost planning is the source of the competitiveness of Japanese enterprises. This method of management has been applied in all countries of the world. It is suitable for labor-intensive industries. Using this method of management plays an important role in enhancing the competitiveness of Chinese enterprises.