企业在竞争的的过程当中,除却优良的资源竞争和能力竞争,低成本竞争也是一项重要的竞争策略。因此,如何正确把握成本控制,一直都是企业管理思考的主要课题之一。更多的企业开始从产品设计的开发阶段来研究成本控制,以达到进一步降低成本的目的。 Enterprises in the process of competition, in addition to excellent resource competition and ability competition, low-cost competition is also an important competitive strategy. Therefore, how to correctly grasp cost control has always been one of the major topics in business management thinking. More and more enterprises start to study cost control from the stage of product design development to achieve further cost reduction.