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随着市场竞争的日益深化,制造企业也面临着诸多挑战,在产品同质化日益严重的今天,产品差异化战略将显现其弊端,成本领先战略已越来越被制造企业所采用。在保障产品质量的前提下,降低产品成本,提高利润空间,从而获取其竞争优势,已成为当今制造企业生存和发展迫切需要解决的问题。本文将针对制造业成本管理的实际问题,提出有价值的措施,改善企业成本管理方面的不足,以提升企业的经营管理水平,保持企业持久的竞争力。
With the deepening of market competition, manufacturing enterprises are also faced with many challenges. As product homogeneity worsens, the product differentiation strategy will show its drawbacks. The cost leadership strategy has been increasingly adopted by manufacturing enterprises. Under the premise of guaranteeing the product quality, reducing the product cost and increasing the profit space to gain its competitive advantage has become an urgent problem to be solved for the survival and development of today’s manufacturing enterprises. This article will address the practical problems of manufacturing cost management and put forward valuable measures to improve the lack of cost management in order to enhance the management level of enterprises and maintain the lasting competitiveness of enterprises.