在激烈的市场竞争中,企业必须靠提高产品质量和降低成本取胜。但对如何降低产品成本。不少人只重视从产品生产过程中的原材料消耗定额,车间经费、工资工时定额、企业管理、经费等方面来进行分析,这当然是完全必要的。但是,在生产过程中和现实的经济活动中使大家往往忽视了一个重要的,直接影响产品成本和经济效益的浪费损失问题。造成浪费损失现象是多方面的,如果不对其实行有效的会计监督,健全合理的必要的规章制度,那么 In the fierce market competition, enterprises must win by improving product quality and reducing costs. But how to reduce product costs. Many people only pay attention to the analysis of raw material consumption quotas, workshop funds, wages and time quotas, business management, funds, etc., which are absolutely necessary. However, in the production process and in the actual economic activities, people often overlook an important waste problem that directly affects product costs and economic benefits. The phenomenon of wasteful losses is manifold. If effective accounting supervision is not exercised and sound and reasonable necessary rules and regulations are followed, then