一、“成本是设计出来的”,降低成本最有效的途径是改进成本设计成本管理要从成本发生的源流着手。成本发生的源流包括时间源流、空间源流和业务源流。成本发生的基础条件是企业可资利用的经济资源的性质及其相互之间的联系方式,包括劳动资料的技术性能、劳动对象的质量标准、劳动者的素质和技能、产品的技术标准、企业的组织结构、 First, “cost is designed”, the most effective way to reduce costs is to improve the cost of design cost management from the source of the cost to start. The source of cost occurrences includes time source, space source, and service source. The basic conditions for the occurrence of costs are the nature of the economic resources available to the enterprise and the ways in which it is linked to one another, including the technical performance of labor data, the quality standards of working objects, the quality and skills of workers, technical standards for products, The organizational structure,