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我国制造业历经多年的发展,在全球行业中已具有举足轻重的地位。企业的发展历程就是利用核心竞争力创造持续竞争优势的过程,我国制造业最重要的核心竞争力就是成本优势。本文从制造企业成本管理的重要性出发,并梳理现阶段制造业成本管理中存在问题,最后探讨价值链下的制造业成本管理。
After many years of development in the manufacturing industry in our country, it has played a decisive role in the global industry. The development process of an enterprise is the process of using the core competitiveness to create a sustainable competitive advantage. The most important core competitiveness of China’s manufacturing industry is the cost advantage. This article starts from the importance of manufacturing cost management and combs the existing problems in manufacturing cost management. Finally, it discusses the management of manufacturing cost under the value chain.