怎样有效控制生产成本.ppt

1、引言 2、弄清楚几个问题 1) 什么是成本? 2) 什么是生产成本? 3) 在哪里控制成本? 4) 用什么方法去控制成本? 生产成本控制方法 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 2 不能做到成本最低,就不能做到价格最低。不能做到价格最低,就不能做到全球最大。 只要我们把成本拉到世界第一,这个游戏规则就不是你美国、日本家电大鳄说了算,而是我们格兰仕说了算。 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 3 美均单程机票仅为 58美元,甚至比有的公路票价更低。这得益于西南航空一贯采用的低成本运行战略。 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 4“天天低价”“销售的商品总是最低的价格”造就了一个强大的沃尔玛,在其背后是一套近乎“苛刻”和“不近人理”的成本管理方法. Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 5 成功的企业都有各自成功的秘诀失败的企业各有各不同的难处但有一点是相同的: 成功和失败有一个共同的原因: 成本! 成本,成本,成功之本, 同时也是失败之本 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 6生产的目的为企业创造利润为顾客提供需要为社会积累财富为员工增加收益 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 7怎样创造利润? 扩大生产规模:高投资带来高风险提高产品价格:降低产品竞争力降低员工工资:员工队伍不稳定降低生产成本:无需投入,回报丰厚 Evaluation only. Evaluation only. Created with Client Profile .