试论降低产品成本的途径1.docVIP

摘 要 降低成本是企业提高效益的重要途径。企业成本的高低影响着企业对社会贡献的大小，决定着企业自身发展的程度。在生产过程中，不仅要耗费劳动资料和劳动对象，而且还要耗资劳动者的劳动，节约这些物化劳动和活劳动的耗费，可以产出更多更好的产品。企业购买原材料、生产产品、仓储产品、货物流通、出售产成品，是一项系统工程，企业不能把降低产品成本看作是企业的孤立行为，而应把组成向最终市场供货链条的所有环节作为降低产品成本的有机整体。只有整个系统降低成本费用，向最终市场供应的产品价格才能降低，才能提高产品竞争力，因此，要使产品在市场上有竞争力，需要整个环节的组成部分，彼此之间建立一种唇齿相依的关系，联合起来、共同努力，切切实实地去降低整个系统生产和流通过程的费用，才能提高产品竞争能力。?降低成本是企业增加利润的来源。成本是补偿价值的尺度，降低成本是补偿价值的减少，是为社会劳动创造剩余产品价值的增加。降低成本越多，增加利润越多，可以为国家和企业增加积累，保证人民物质文化生活水平的不断提高。本文就以生产产品的以达到提高企业经济效益的目的各个环节来考核与分析产品成本的成因及控制途径，最终实现产品成本的有效控制。 关健词： 降低成本；途径；意义 Abstract Reduces the cost is the enterprise enhances the benefit the important way. The enterprise cost height is affecting the enterprise the size which contributes to the society, is deciding the enterprise own development degree. In production process, not only must consume the means of labor and the object of labor, moreover also must spend workers work. Saves these materialized labors and human labors consumption, may deliver more better products. The enterprise purchases the raw material, the production product, stores in as tore house the product, the cargo circulation, sells the finished product, is an item of systems engineering, the enterprise cannot reduce the product cost to regard as is enterprises isolated behavior, but should supply goods the chain link all links achievement the composition to the final market to reduce the product cost the organic whole. Only has the overall system to reduce the cost expense, can reduce to the final market supplies product price, can enhance the product competitive ability. Therefore, must cause the product to be competitive in the market, needs the entire link the constituent, between each other establishes the relations which one kind is as close as lips and teeth, unites, joint effort, practically reduces the overall system production and the circulation process expense, sharpens the product competitive ability. Reduces the cost is increases the profit the origin. The cost is compensates the value the crit