成本是人力、物力和财力总的耗费,是在生产经营活动中不同过程、不同时间和不同方式的反映。企业必须以自己的生产经营收入补偿其支出,并要取得一定盈余,这是经济发展的客观规律。成本的高低是影响企业生存和发展的关键问题之一。这篇文章从成本管理的角度研究探寻降低成本的对策。 Cost is the total cost of manpower, material and financial resources, is reflected in the different processes, different times and different ways in the production and business activities. Enterprises must compensate their expenditures for their own production and operation revenues and obtain certain surplus, which is an objective law of economic development. The level of cost is one of the key issues affecting the survival and development of enterprises. This article from the perspective of cost management to explore ways to reduce costs.