“降本增效”一直是企业经营管理的一项重要目标和获得竞争优势的有效措施之一,特别是汽车轮胎生产企业,占汽车轮胎40%左右的骨架材料天然胶,价格已在一年内翻了一倍,创出了历史新高。随着橡胶的疯涨,使轮胎企业生产成本直线上升,有些轮胎企业采取涨价自保,形同杯水车薪;有些企业无力应对,已到了停产的边缘。因此,降本增效,提升企业内涵,对轮胎生产企业来说就显得尤为重要。这就需要企业自身加强预算管理、产品技 “Reducing costs and increasing efficiency ” has been one of the important goals of business management and effective measures to obtain competitive advantage, especially automobile tire manufacturers, accounting for about 40% of the natural rubber tire skeleton material, the price is Doubled within a year, creating a record high. With the skyrocketing rubber, tire manufacturing costs soared, some tire companies to take price increases self-preservation, the same as drop in the bucket; some companies can not cope, has come to the brink of shutdown. Therefore, reducing costs and increasing efficiency, enhance the connotation of enterprises, it is particularly important for tire manufacturers. This requires enterprises to strengthen their own budget management, product technology