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从“中国制造”风波看中国企业的成本管理问题
引用本文:侯开文.从“中国制造”风波看中国企业的成本管理问题[J].价值工程,2008,27(4):125-127.
作者姓名:侯开文
作者单位:山东经济学院,济南,250014
摘    要:2006-2007年是中国出口商品遭遇严峻挑战的两年。大量被退回的商品迫使我国企业不得不重新审视我国商品一贯坚持的低成本策略。面对日益激烈的全球市场竞争环境和不断提高的原材料、劳动力成本价格,企业该如何应对?通过对我国企业成本管理问题的分析,提出解决许多企业面临的成本管理问题的方案,以对企业成本管理有所帮助。

关 键 词:成本管理  作业成本法  战略分析
文章编号:1006-4311(2008)04-0125-03

To Analyse on Cost Management Issues of Chinese Enterprises from the Disturbance of "Made in China"
Hou Kaiwen.To Analyse on Cost Management Issues of Chinese Enterprises from the Disturbance of "Made in China"[J].Value Engineering,2008,27(4):125-127.
Authors:Hou Kaiwen
Abstract:Chinese exports encountered severe challenges from 2006 to 2007. A large number of returned goods forced Chinese enterprises to reassess our low-cost strategy. How do enterprises face the fierce competition of global market environment and the rising materials and labor costs. This paper attempts to raise programs that can solve the cost management that some enterprises face through the analysis of problems of many enterprises cost management and, hopes to help the enterprises that have some problems in cost management.
Keywords:cost management  activities based costing  strategy analysis
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