基于价值链视角:中小企业成本费用的控制与管理

随着现代经济和科学技术的发展,特别是金融危机暴发的当下,企业间的竞争日趋激烈,尤其对以成本为竞争优势的中小制造业冲击更大,使得成本费用控制与管理地位越发重要。本文分析了中小制造业成本费用控制与管理的现状并进一步解析了中小制造业在成本费用控制与管理中存在的问题。在此基础上,提出了价值链视角下对中小制造业成本费用控制与管理的构想。

Based on the Perspective of Value Chain: Control and Management of Cost in SME

With the development of modern economy and science and technology,particularly in the immediate outbreak of the financial crisis,competition among enterprises becomes increasingly fierce,especially for small and medium manufacturing industries which have cost-competitive advantage get a greater impact,which make the status of cost control and management become increasingly important.This paper analyzes the status of cost control and management in small and medium manufacturing industries and further analyze...