降低成本是加强企业成本管理的主要内容之一.但实际情况却是,虽然企业都在抓降低成本管理,企业成本却居高不下,并已成为我国经济工作的顽疾之一。为什么客观现实会与我们的主观愿望产生如此大的反差?本文正是基于解答这一问题,从多个角度对成本的若干基本问题提出再认识。 Reducing costs is one of the main contents of strengthening enterprise cost management. However, the actual situation is that although companies are paying attention to reducing cost management, the cost of the enterprise remains high, and it has become one of the ills of China’s economic work. Why does the objective reality have such a big contrast with our subjective desire? This article is based on the solution of this question, from a variety of perspectives, to raise some understanding of the basic issues of cost.