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制造企业作为为顾客提供产品或服务并创造价值的经济组织,成本不仅影响了企业的经营效益,还制约了企业未来的发展。成本管理作为企业管理的重要组成部分,是企业立足于市场并提高竞争力的重要法宝。本文从战略视角看待企业成本管理,首先要充分认识企业竞争所面临的环境,其次要选择成本管理方法,展示了作业成本法对现代企业管理的重要应用价值。
As an economic organization that provides products or services to customers and creates value, manufacturing costs not only affect the operating efficiency of enterprises but also restrict the future development of the enterprises. As an important part of enterprise management, cost management is an important magic weapon for enterprises based on the market and enhancing their competitiveness. This article from a strategic perspective on enterprise cost management, we must first fully understand the business competition facing the environment, followed by the choice of cost management methods, showing the ABC method of modern enterprise management of the important application value.