成本是企业经济运行质量的集中反映，产量多少、消耗高低、各项管理工作的好坏，等等，最终都将反映到成本上来。降低成本是提高企业经济效益最有效的途径。面对当前部分国有企业亏损严重的现实，加强企业成本管理，最大限度地降低产品成本，显得尤为重要。一、成本是企业经济 The cost is a concentrated reflection of the quality of the company’s economic operations. The amount of output, the level of consumption, and the quality of various management tasks will ultimately be reflected in costs. Reducing costs is the most effective way to increase the economic efficiency of enterprises. In the face of the current severe loss of some state-owned enterprises, it is particularly important to strengthen corporate cost management and minimize product costs. First, the cost is the business economy