《黑龙江财会》去年第2期刊登了王福胜、韩东平的《略论成本抑减》一文,介绍了目前国外一些企业所采用的一种行之有效的成本管理方法——成本抑减。文中谈到成本抑减与成本控制的关系时说:成本控制的目的是将成本限制在一定限额以内,以成本预算和标准为手段,以维持和完成目前成本标准为任务。成本抑减的目的是减少和消除浪费,从改进生产设备、技术等方面着手,完善和提高成本标准,以建设性方法使成本得以不断降低。成本控制着眼于过去和现在,成本抑减则着眼于现在和将来。成本控制范围以订有标准或预算的项目为限;成本抑减范围不受限制,遍及企业每一角落,凡对成本有影响的因素均在抑减之列。成本控制可以借助成本抑减来不断降低成 “Heilongjiang Finance and Accounting” published the second edition of last year, Wang Fusheng, Han Dongping “on the cost reduction” article, introducing some of the current foreign companies adopted an effective cost management - cost reduction. The article talked about the relationship between cost reduction and cost control, said: The purpose of cost control is to limit the cost within a certain limit, the cost budget and standards as a means to maintain and complete the current cost standard for the task. The purpose of reducing costs is to reduce and eliminate waste. Improvements and improvements in cost standards are made from the aspects of improving production facilities and technologies, and constructive methods are used to keep costs down. Cost Control Focusing on the past and the present, cost reduction looks at present and in the future. The scope of cost control is limited to the projects with standard or budget. The scope of cost reduction is not limited. In every corner of the enterprise, all the factors that affect the cost are reduced. Cost control can be reduced by cost reduction to continuously reduce