砍成本从何处“下刀”（国外英文资料）.docVIP

砍成本从何处“下刀”（国外英文资料） In a system, the least productive part of the output is the bottleneck, the investment must be in the bottleneck, the investment is wasted elsewhere Our reporter, tan zhuo yan Spring is coming, but the spring is still far away. The business needs to survive the winter, as well as a housewife, and she needs to pinch pennies to make a living. Thus, the cost cutting is the word that the bosses of the enterprise are always thinking about and talking about. But is cutting costs simply a cost reduction? What is the core of enterprise cost management? The new think tank interviewed han yongsheng, a professor at the graduate school of management of the Chinese academy of sciences and a doctoral tutor. The wrong frame of reference leads to the myth of cost management New brain: as the global financial crisis deepens, cash flow becomes the focus of business. In order to maximize the guarantee of the cash flow smoothly and safely for the winter, almost every business talking about cost, talk about cutting costs, how do you think of the concept of cut costs? Yong-sheng han: my definition of cost, is the enterprise in order to make money and have to take the money, so in my opinion the real costs cannot be cut, because cut costs will affect the enterprise to make money. Companies dont be afraid to spend money, the key is to see the flower how much money can bring profits, said everyone was cut down the cost, but if cut down the cost to cause a decline in corporate earning power greatly, dont cut it. The new think-tank: cutting costs cannot simply be seen as cutting costs. But is there a cost management bias due to different companies understanding of cost? Is there any mistake in the cost management of the enterprise? Han yongsheng: yes, many enterprises are wrong about cost management nowadays. Enterprise is a system, including production, packaging, marketing, and other links, the system output value is equal to the output link of the youngest, also is the