企业降低成本途径探讨

在社会主义市场经济条件下,企业的市场竞争已从单纯的质量进度竞争发展到综合运用品牌、价格、质量、速度的全方位竞争,因此,在企业全面参与市场竞争的时候,不能再把降低成本看成是企业个体行为,而是必须考虑市场供给系统的综合成本优势,把企业内部管理控制因素的节约作用和外部供给系统的选择优化方式结合起来,使企业降低工程成本、提高市场竞争能力,获得良好的经济效益.企业需要从单纯核算自身的经营成本,转向策略成本管理和价值链分析,核算整个价值链的成本,与处于价值链上的上下游厂商合作共同控制成本,寻求最大收益.

Discussion of the way to Enterprise Reduces the Cost

Under socialist market economy condition, market competition of the enterprise has developed from the pure quality progress competition to the synthesis utilization brand, price and the quality. Therefore, we cannot reduce the cost to regard as it is the individual behavior of enterprise when it enters the market competition. But must consider the comprehensive cost superiority of the market supplies system, combine the economy funetion and optimization way, makes the enterprise to reduee the project cost, sharpen the market competition ability, obtains the good economic efficiency.