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近两年来,在积极推进现代企业制度建设,实现两个转变过程中,掀起了学习邯钢经验,提高经济效益的活动。笔者拟结合企业情况,就进一步深入学习邯钢经验,谈一些粗浅的认识,以供参考。一、学习邯钢经验,要正视当前企业成本管理中的突出问题1、成本管理在企业经营管理过程中的重要地位还未突出来。建立和完善现代企业制度,把企业的经营管理活动有效地溶入市场竞争中,必须重视成本管理。理解这个问题应把握两点:一是企业产品(商品)竞争的实质是成本竞争。“公平竞争,优胜劣汰”既是市场法则,也是市场机制
In the past two years, in the process of actively promoting the construction of a modern enterprise system and realizing the two transformations, activities have been set up to learn from the experience of Handan Steel and improve economic efficiency. The author intends to combine the company’s situation to further study the experience of Handan Steel and discuss some superficial knowledge for reference. First, to learn from the experience of Handan Iron and Steel, we must face up to the prominent problems in the current enterprise cost management. 1. The important position of cost management in the process of business management has not yet been highlighted. The establishment and improvement of a modern enterprise system and effective integration of the company’s operations and management activities into the market competition must focus on cost management. To understand this issue, we must grasp two points: First, the essence of competition in the product (commodity) of an enterprise is cost competition. “Fair competition, survival of the fittest” is both a market principle and a market mechanism