【摘要】 控制成本是企业增加盈利 ,提高竞争力的主要方式。随着我国企业经营环境的变化 ,控制成本将面临越来越多的挑战。这主要表现为 :人力 (工 )成本增长过快 ;能源价格起伏不定 ;融资成本不易降低 ;营销费用不堪重负 ;信用损失需要遏制 ;技改资金筹措困难 ;环保压力与日俱增 ;科技创新风险巨大等。所有这些都使企业控制成本愈加困难。只有不断改善企业经营环境 ,重视影响企业成本控制的不利因素 ,企业才能应付成本控制面临的挑战更多还原

【Abstract】 Controlling cost is the principal manner to increase an enterprise’s income and competitive abibity in the market.With the changes of our enterprises’ circumstances,controlling cost will encounter more and more difficuties.They are as follows:cost of labor increases excessively.The prices of energy resources are unstable.Decreasing cost of financing is not very easy.Marketing expenses are too heavy for enterprises.Financing of technological transformation is difficult.Contralling of credit lossess is necessary.Bringing forth new ideas in science and technology encounters greater risk.The pressure of environmentat protection becomes more and more heavy to enterprises.All of these make enterprises control cost more difficultly.Only if we improve the enterprises’ circumstances and attach an importance to controlling of cost,the enterprises are able to deal with the challeges of controlling cost.更多还原