在市场经济条件下,企业经营效益的高低成为其生存和发展的关键,提高经济效益是企业一切行动的指针。靠什么来提高经济效益呢?控制成本是个关键。而成本往往又有刚性的一面,不能无限地降低,若收入能够提高,也就相当于降低了成本。因此,笔 Under the conditions of a market economy, the key to the survival and development of an enterprise is its operating efficiency. It is a guideline for all enterprises to improve economic efficiency. Rely on what to improve economic efficiency? Control costs is a key. The cost is often rigid side, can not be reduced indefinitely, if income can be increased, it is equivalent to lower costs. So, pen