摘 要
本研究围绕成本控制对制造企业竞争优势的影响展开，通过对成本控制的概念、方法及实践案例的分析与研究，探讨了成本控制技术在提高制造企业竞争优势方面的具体作用和局限性，并进一步提出了解决方案和对策。研究发现，成本控制对企业生产成本、管理效率、产品品质和营收盈利等方面都有着重要的影响，并能够直接或间接地增强企业的市场竞争优势，如提高产品竞争力、扩大市场占有率、降低运营风险等。然而，当前部分制造企业存在着传统成本控制方法的局限性、成本控制与质量管理的矛盾和人工智能技术应用不足等问题，这些问题都制约了成本控制技术进一步提升企业竞争优势的发展空间。为此，我们提出了引入现代成本控制方法、统筹考虑成本控制和质量管理以及加大对人工智能技术的研发和应用等解决对策，以帮助制造企业更好地提高竞争力和经济效益。
关键词：成本控制；制造企业；竞争优势
Abstract
This study focuses on the influence of cost control on the competitive advantage of manufacturing enterprises. Through the analysis and research of the concept, method and practical cases of cost control, the specific role and limitations of cost control technology in improving the competitive advantage of manufacturing enterprises are discussed, and the solutions and countermeasures are further proposed. It is found that cost control has an important impact on the production cost, management efficiency, product quality and revenue and profit of enterprises, and can directly or indirectly enhance the market competitive advantages of enterprises, such as improving product competitiveness, expanding market share, reducing operational risks, etc. However, some manufacturing enterprises currently have some problems, such as the limitation of traditional cost control methods, the contradiction between cost control and quality management, and the insufficient application of artificial intelligence technology. All these problems restrict the development space of cost control technology to further enhance the competitive advantage of enterprises. To this end, we put forward the introduction of modern cost control methods, overall consideration of cost control and quality management, and increase the development and application of artificial intelligence technology solutions, so as to help manufacturing enterprises better improve competitiveness and economic benefits.
Key words: Cost control; Manufacturing enterprises; Competitive advantage
目录
摘 要 I
Abstract II
一、引言 1
(一)研究的背景和意义 1
(二) 调查目标与调查方式 1
(三)国际国内的研究状况 2
二、相关的概念和理论依据 3
(一) 构想和方针 3
(二)企业的经营成本 3
(三)如何影响企业的竞争力 3
三、我国制造业企业的成本管理状况 4
(一)制造业成本管理的一种重要方法 4
(二)我国经济社会发展的现状与问题 5
(三)成因剖析 5
四、我国制造业企业在成本管理中存在的问题及对策 6
(一)引进现代化的成本管理手段 6
(二)将成本与质量管理放在一个统一的位置上 6
(三)更多地开发和利用人工智能技术 7
结论 8
参考文献 10
