随着社会主义市场经济的不断完善,物资得到了极大的丰富,许多产品出现买方市场的局面,为客户提供优质、低价的产品已成为企业不断努力的目标。为了满足客户不断提高的需求,加上市场的激烈竞争,所有企业都在致力于降低成本。但众多企业把降低成本的工作重点放在了那些容易被抓住 With the continuous improvement of the socialist market economy, materials have been greatly enriched, many products appear buyer’s market situation, to provide customers with high quality, low-cost products has become the goal of continuous efforts. In response to rising customer demand, coupled with fierce market competition, all companies are committed to reducing costs. However, many companies focus their efforts on cost reduction for those that are easy to catch