每一个企业都要经常地不断地降低产品成本。产品成本降低了,才可以为国家积累更多的资金。降低产品成本的过程,实际上也就是企业不断改进生产和经营管理,加强经济核算,贯彻勤俭办企业方针的过程。产品成本的降低,意味着企业经营管理水平的提高。降低产品成本的途径,主要是加强企业管理,加强经济核算,在技术上和管理上采取各项措施,提高劳动生产率,提高设备利用率,降低原材料消耗,节约费用,减少废品,杜绝浪费。企业的经济活动是十分繁复的,一切活动都会直接地或间接地影响产品成本。为了有效地采取降低成本的措施,首先必须加强成本分析工作,分析成本升降的原因,针对成本管理工作中存在的问题,制订改进工作的办法。成本分析是经济活动分析的内容之一, Every business must constantly reduce product costs. Product costs reduced, before they can accumulate more funds for the country. In fact, the process of reducing product cost is actually the process of continuously improving production and operation management, strengthening economic accounting and implementing the principle of diligence and frugality. The reduction of product cost means the improvement of business management level. Ways to reduce product costs, mainly to strengthen business management, economic accounting, technical and management to take various measures to improve labor productivity, improve equipment utilization, reduce raw material consumption, save costs, reduce waste, eliminate waste. The economic activities of enterprises is very complicated, all activities will directly or indirectly affect product costs. In order to effectively take measures to reduce costs, we must first strengthen the cost analysis, analysis of the reasons for the cost rise, cost management problems in the work to develop ways to improve the work. Cost analysis is one of the elements of economic activity analysis,