成本是企业的核心竞争力之一，企业始终把降低成本作为取得竞争优势的战略举措，优势企业往往在成本管理与控制上卓有成效。我国国内企业的劳动力成本比国外要低，但在商品价格竞争中却并不具有优势。诚然，在企业内部成本管理上还存在不足，但不容忽视的是，在我国商品成本中 Cost is one of the core competitiveness of enterprises. Enterprises always take cost reduction as a strategic measure to gain competitive advantage. Advantageous enterprises are often effective in cost management and control. The labor costs of domestic enterprises in China are lower than those in other countries, but they do not have advantages in the competition of commodity prices. Admittedly, there are still deficiencies in the internal cost management of enterprises, but it can not be ignored that in the cost of goods in our country