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随着能源、原材料等生产要素费用价格的持续攀升,廉价资源的时代已经终结,商业竞争的白热化使企业进入高成本时代。以关注历史成本、资金供应、数据导向为基本特征的传统的企业财务管理模式已呈现出很大的局限性,财务管理必须全方位且高定位地融入企业再生产全过程。笔者认为,只有在企业战略管理、价值链管理及其他相关管理子系统中正确把握并运用七种竞争武器,才能在高成本时代的商业竞争中把握先机、决胜帷幄。
As energy, raw materials and other factors of production costs continue to rise, the era of cheap resources has come to an end, the intense commercial competition to enable enterprises to enter a high-cost era. The traditional enterprise financial management model that focuses on historical cost, capital supply and data orientation has shown great limitations. Financial management must be integrated into the whole process of enterprise reproduction in an all-round and high-orientation manner. The author believes that only in the strategic management of enterprises, value chain management and other related management subsystem correctly grasp and use seven kinds of competitive weapons, in the high-cost era of business competition to seize the opportunities and win the curtain.