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Butthesecostreductionprogramscanprovideonlyshort-termcostcompetitivenessbecausevaluab... But these cost reduction programs can provide only short-term cost competitiveness because valuable trained managers and workers are lost. The long-term success of these firms is highly debatable, though there is no systematic empirical evidence. The point is that U.S. firms, by reducing their workforces, failed to adopt a long-term perspective to strategic business planning. The focus of this article is to describe and discuss the cost reduction techniques employed by U.S. firms during the last two decades, and to introduce the concept of total cost management as a strategic business practice for effective long-term cost reduction. A comprehensive framework to implement total cost management (TCM) is also proposed. This research discusses total cost management as an analogous paradigm to total quality management (TQM). U.S. firms need to adopt principles of total cost management in order to be competitive in local and global markets in the long-run. 展开
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但因为失去了宝贵的培训管理人员和工人,这些成本削减计划只能提供短期的成本竞争力。
虽然没有系统的实证证据,这些企业长期的成功是非常有争议的。
关键点是美国公司减少他们的劳动力,这是没有从一个长远的角度实现对企业的战略规划。
本文的重点是描述和讨论美国公司在过去二十年里采用的技术降低成本
和介绍企业的战略实践进行中全面成本管理是有效的减少长期成本的概念。
一个全面的框架来实施全面成本管理(TCM)还在提议中。
本研究探讨了全面成本管理作为全面质量管理(TQM)的一个类似的模式。
美国公司需要采取管理成本的原则,作为在长期的地方和全球市场的竞争优势。
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