每当谈到降低产品成本,我们很自然地便联想到在咸少物耗上下功夫。毫无疑问,在成本管理中,物耗作为一项大的变动费用,其增减对产品成本的升降有着直接的影响,但是,当前产品成本中物耗增长的因素主要有哪些呢?我认为: 首先是原材料价格上调。近几年直接反映产品物耗的“原材料”和“辅助材料”却是直线上升。其中原材料价格的大幅度上涨是导致产品成本中物耗增长的主要因素。其次是生产者的情绪。情绪对减少物耗的作用是通过生产者对其工作的积极性和责任心表现出来的?这一点往往容易被忽视或不被领导者重视。影响生产者情绪的因素很多,在企业里,领导者的语言行为,或生产者个人的要求和愿望得不到满足,都会使生产者 When it comes to reducing the cost of products, we naturally think that we should work hard to reduce consumption. There is no doubt that in cost management, material consumption is a large variable cost, and its increase and decrease have a direct impact on the rise and fall of product costs. However, what are the main factors in the increase of material consumption in current product cost? I think: First of all, It is the increase in raw material prices. In recent years, the “raw materials” and “auxiliary materials” that directly reflect the consumption of products have risen in a straight line. The major increase in the price of raw materials is the main factor leading to the increase in material consumption in product costs. Followed by the mood of the producers. The effect of emotions on reducing material consumption is manifested by producers’ enthusiasm and responsibility for their work. This is often easily overlooked or ignored by leaders. There are many factors that affect the emotions of producers. In the enterprise, the leader’s linguistic behavior, or the individual’s individual needs and wishes are not met, will make the producer