提到成本管理，往往认为是降低成本水平，力求避免某些消耗或费用的发生，尽量去节省和节约，所以，企业在成本考核中一直是强调成本降低率。 从社会宏观经济方面去看，努力降低成本消耗水平，节约费用开支，是有着非常积极的意义的，因为在生产中消耗的活动重力是宝贵的人力资 Referred to the cost management, often considered to reduce the cost level, and strive to avoid some of the consumption or costs, as far as possible to save and save, so companies in the cost assessment has been to emphasize the cost reduction rate. In terms of macroeconomic aspects of the society, efforts to reduce the level of cost consumption and save costs are of very positive significance because the gravity of activities consumed in production is a valuable human resource