浅谈微利时代项目成本管理.docVIP

浅谈微利时代的项目成本管理 ［ ］在当今经济飞速发展，全球经济口趋一体化的时代，市场早己进入微利时代。如 何保持长久的竞争优势并把握市场的主动权，是企业亟待解决的问题。笔者认为企业在激烈 的市场竞争中立于不败之地的法宝之一是成本优势，因为成本优势可以转化为价格优势，从 而使企业在竞争屮立于有利地位，特别是在当前微利时代买方市场的环境屮，在产品质量相 冋的条件下，科学降低项0成本才能获得更多的市场份额。文章先阐述何为微利时代，并以 自身企业为例说明成木管理现状，指出微利时代下中小企业制胜的关键是科学降低成木，进 而提出项目成本领先战略本质及层次，同时指出成本领先战略的应用对策，最后给出应用成 本领先战略的风险及应注意的问题。 ［关键字］微利时代 成本管理 领先战略 On the Characteristics and Countermeasures era of meager profit project costmanagement [Abstract] In todays rapid economic development, the era of increasingly integrated global economy, the market has entered the era of meager profit. More intense competition among enterprises, how to maintain long-term competitive advantage, and grasp the market initiative, enterprise problems to be solved. And one of the invincible magic enterprises in the fierce competition in the market is the cost advantage because the cost advantage can be transformed into a price advantage, so that enterprises remain favorable position in the competition, especially in the current era of meager profit environment a buyer’s market , under the same conditions as the quality of products, scientific reduce project costs to get more market share. What is the first article describes the status of cost management and profit era, noted that the key to winning is the era of meager profit scientific enterprise to reduce costs, and thus the nature of proposed projects and the level of cost leadership strategy, introduced the application of countermeasures cost leadership strategy Finally, the application of cost leadership risk strategy and should pay attention to. [Key word] Profit era Project Cost Management Cost leadership 目录 TOC \o 1-5 \h \z 弓 I W 1 HYPERLINK \l bookmark3 \o Current Document \h 一、 从微利时代看屮小企业成本管理的关键问题 1 （一） 微利吋代及其特点 1 HYPERLINK \l bookmark5 \o Current Document \h （二） 中小企业成木管理的现状分析 2 HYPERLINK \l bookmark6 \o Current Document \h （三） 项目成本领先战略及其本质 3 HYPERLINK \l bookmark7 \o Current Document \h （四） 项目成本领先战略的层次划分 3 HYPERLINK \l bookmark8 \o Current D