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企业作为一个自主经营、自负盈亏的经营实体,应该不断适应市场变化的需求,才能立于不败之地。面临日益激烈的市场竞争,我国企业应该主动加强成本管理,提高自身的活力和竞争能力,确立竞争优势,以保证企业的生存和发展。但是,就目前情况来看,我国企业成本管理现状并不乐观,还存在很多问题,诸如管理制度、成本控制、技术投入等方面。产品成本过高,势必导致企业缺乏市场竞争能力和盈利空间,企业要想更好的发展,必须要降低企业成本,提高成本管理的质量,实现企业价值最大,争取以最少的成本实现最大的经济效益,达到最高资源利用效率。
As a self-employed, self-financing business entity, it should constantly adapt to the needs of market changes in order to be invincible. Faced with increasingly fierce market competition, Chinese enterprises should take the initiative to strengthen cost management, improve their vitality and competitiveness, establish competitive advantage in order to ensure the survival and development of enterprises. However, judging from the current situation, the status quo of cost management in our country is not optimistic. There are still many problems such as management system, cost control and technical input. Product cost is too high, it will inevitably lead to the lack of market competitiveness and profitability of enterprises, enterprises in order to better development, we must reduce business costs, improve the quality of cost management, to achieve maximum corporate value, at the lowest cost for the largest economy Efficiency, achieve the highest resource efficiency.