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本文从剖析成本的分布情况着手,侧重分析了家具制造中的材料与劳动力费用对成本的影响;提出了降低成本的综合方法。结合雇员的心理特征,点出了成本控制中的管理要素,并介绍了降低成本的一些具体措施。
This article begins with analyzing the distribution of costs, focusing on the analysis of the impact of materials and labor costs on furniture manufacturing costs; proposed a comprehensive approach to reduce costs. In combination with the psychological characteristics of employees, the management elements in cost control were identified and some specific measures to reduce costs were introduced.