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伴随着中国经济的快速发展,我国已逐渐成为世界橡胶机械的生产大国,日益成为世界橡胶机械的制造中心。与制造业的其他大多数企业一样,在面临产品价格下跌、原材料价格上涨“两面夹击”的今天,低成本战略成了众多橡胶机械制造企业提高市场竞争力的不二选择,但纵观国内,目前橡胶机械制造企业在成本管理方面仍存在不少问题,亟待改进,本文拟对此做初步探讨。
With the rapid development of China’s economy, our country has gradually become the world’s largest producer of rubber machinery and has increasingly become the manufacturing center of the world’s rubber machinery. Like most other manufacturing enterprises, the low cost strategy is the choice of many rubber machinery manufacturers to enhance their market competitiveness in the face of falling product prices and rising raw material prices. In China, there are still many problems in the cost management of rubber machinery manufacturing enterprises, which are urgently needed to be improved. This paper intends to make a preliminary discussion on this issue.