美国管理大师彼得·德鲁克有一句名言:“企业家只要做两件事,第一增加收入,第二控制成本”。生产成本控制一直是企业重要的生产控制环节,是企业成本控制的重要内容,是衡量企业经营成果的一项重要指标。目前制造业面临的问题是:原材料的价格越来越高,产品的价格却维持不变,给企业的生产运营造成了很大的压力。因此,在寻求利润最大化的过程中,成本的控制被放在了首位。合理有效的控制好产品成本,就可以使企业积累相应的竞争优势。一、生产成本的构成生产成本亦称制造成本是指生产活动的成本,即,企业为生产产品而发生的成本。 Peter Drucker, a famous American management guru, has a famous saying: “Entrepreneurs only need to do two things, increasing revenue first and controlling cost second.” Control of production costs has always been an important part of the production and control of an enterprise. It is an important part of enterprise cost control and an important indicator for measuring the operating results of an enterprise. At present, the manufacturing industry is facing the problem: the price of raw materials is getting higher and higher, the price of the product remains the same, causing great pressure on the production and operation of the enterprise. Therefore, in the process of seeking profit maximization, cost control is put in the first place. Reasonable and effective control of product costs, you can enable enterprises to accumulate the corresponding competitive advantage. First, the cost of production The cost of production Also known as the cost of manufacturing refers to the cost of production activities, that is, the cost of the enterprise for the production of products.