财务与金融
財務與金融
재무여금융
ACCOUNTING AND FINANCE
2015年
2期
45-48
,共4页
竞争优势%成本管理%复杂产品系统%后金融危机时代
競爭優勢%成本管理%複雜產品繫統%後金融危機時代
경쟁우세%성본관리%복잡산품계통%후금융위궤시대
Competitive Advantage%Cost Management%CoPS (Complex Products of System)%Post-Financial-Crisis
后金融危机环境使许多复杂产品行业陷入了成本劣势的困局，作为竞争优势的重要来源之一，如果不能形成成本优势，则企业会面临成本劣势的不利局面。订单式生产、在研制过程中涉及多利益主体的利益协调、研制周期长等特性，让成本控制相当困难。企业成本控制工作面临着两个方面的新问题：质量成本问题越来越突出；用户对成本的影响力增强。对上述两个问题的表现、产生原因进行了深入分析，并有针对性地给出了相应对策。
後金融危機環境使許多複雜產品行業陷入瞭成本劣勢的睏跼，作為競爭優勢的重要來源之一，如果不能形成成本優勢，則企業會麵臨成本劣勢的不利跼麵。訂單式生產、在研製過程中涉及多利益主體的利益協調、研製週期長等特性，讓成本控製相噹睏難。企業成本控製工作麵臨著兩箇方麵的新問題：質量成本問題越來越突齣；用戶對成本的影響力增彊。對上述兩箇問題的錶現、產生原因進行瞭深入分析，併有針對性地給齣瞭相應對策。
후금융위궤배경사허다복잡산품행업함입료성본열세적곤국，작위경쟁우세적중요래원지일，여과불능형성성본우세，칙기업회면림성본열세적불리국면。정단식생산、재연제과정중섭급다이익주체적이익협조、연제주기장등특성，양성본공제상당곤난。기업성본공제공작면림착량개방면적신문제：질량성본문제월래월돌출；용호대성본적영향력증강。대상술량개문제적표현、산생원인진행료심입분석，병유침대성지급출료상응대책。
Many CoPS industries are facing and enduring cost disadvantages due to the long and sustained economic downtown, which is the characteristic of post-financial-crisis. Cost advantage is one of the most important sources of competitive advantage. Firm many falls into cost disadvantage fit if he can't gain cost advantage. The special characteristics of CoPS, such as product in order, multi-stake-holder, and long manufacture period, led the cost management of CoPS firm is much harder than larger batch product firms. Two new issues about cost management emerge for CoPS firms; they are product quality cost and user's effect to cost. The paper analyzes these two issues deeply on the case of shipbuilding, and finally advises are given accordingly.
