现代企业生产经营的出发点和落脚点就是提高经济效益,而提高经济效益的重要途径是加强企业成本管理。如何降低企业成本问题是一个老话题,同时也是一个永恒的话题。企业成本是指在生产经营活动过程中,为取得一定的经营成果而发生的且需要重新获得补偿的物化劳动和生产者的必要活劳动耗费的货币表现。是决定价格的基础。在价格既定的情况下,成本的高低 The starting point and the foothold of the modern enterprise production and management is to improve economic efficiency, and an important way to improve economic efficiency is to strengthen enterprise cost management. How to reduce the cost of business is an old topic, but also an eternal topic. The enterprise cost refers to the monetary performance of the necessary labor-intensive labor and the producer’s labor-intensive labor costs incurred in the course of production and business operations to obtain certain operating results and which need to be re-compensated. Is the basis for determining the price. The price of the established circumstances, the level of cost