成本,是评价企业经济效益的基本准绳,是考核企业生产经营成果的重要指标。一个企业生产技术水平的高低,经营管理的好坏,都集中反映在成本上。因此不断分析考核成本,找出企业在经营管理方面的薄弱环节,采取有效措施促使成本降保,提高经济效益是所有生产企业的一项根本任务。构成产品成本的因素有多种,而影响产品成本的因素也有多种。我们应该从何处抓成本降低呢?不能不分主次地乱抓一通,而应该对影响产品成本的诸因素逐一分析,首先择其主要者加以解决,继而解决次要者。怎样区分主要因素和次要因素呢?借助于ABC分析法便可解决这个问题。世间一切事物中,主要矛盾总是少数,次要矛盾总是多数。这是一个普遍的规律。ABC分析法就是利用这样一个客观规律,把复杂的数据分层排 Cost is the basic criterion for evaluating the economic benefits of enterprises and is an important indicator for evaluating the results of production and operation of enterprises. The level of production technology of an enterprise and the quality of its operations and management are all reflected in costs. Therefore, it is a fundamental task of all production companies to constantly analyze the assessment costs, find out the weak links in the business management of enterprises, take effective measures to promote cost reduction, and increase economic efficiency. There are many factors that make up the cost of a product, and there are many factors that affect the cost of a product. Where should we focus on cost reduction? We must not seize the matter first and foremost. Instead, we must analyze each factor that affects the cost of the product one by one. We must first select the main ones to solve them, and then solve the minors. How to distinguish between the main factors and the secondary factors? ABC analysis can solve this problem. In all things in the world, the main contradiction is always a minority, and the minor contradiction is always a majority. This is a universal law. ABC analysis is the use of such an objective law to stratify complex data