传统降低成本方法的局限性 1.产品成本结构中，生产费用所占的比重下降，而流通性成本的比重则不断上升。这是由于我国正从卖方市场向买方市场转变，市场竞争日趋激烈，产品的价值实现比价值形成更重要，企业不得不把更多的精力和费用用于商品的价值实现，造成了流通费用绝对额 Limitations of traditional cost reduction methods 1. In the product cost structure, the share of production costs is declining while the proportion of liquidity costs is rising. This is because our country is changing from the seller's market to the buyer's market, and the market competition is getting fiercer. The realization of the value of the products is more important than the value formation. The enterprises have to devote more energy and expense to realize the value of the commodities, resulting in absolute circulation costs amount