由于我国劳动力成本的逐年攀升,越来越多的外国企业将加工环节转移至人工费用相对较低的国家,导致国内制造企业竞争日趋激烈,传统的生产经营方式很难让企业在此背景下生存,中小企业必须通过作业流程重组来提高产品的性价比,缩短产品的交付周期并满足客户的需求,以应对众多企业“保值盈利”的发展攻略。 Due to the rising cost of labor force in our country, more and more foreign enterprises shift the processing links to countries with relatively lower labor costs, resulting in increasingly fierce competition among domestic manufacturing enterprises. The traditional mode of production and operation is difficult for enterprises to survive in this context , SMEs must improve the product’s cost performance by restructuring the operation process, shorten the product delivery cycle and meet the needs of customers, in response to the development strategy of many enterprises “hedging profit ”.