降低成本是企业经营管理的永恒主题。在计划经济条件下 ,我国降低生产成本主要局限在生产领域。生产性费用和扩大生产规模获取规模效益三个方面。随着计划经济向市场经济的转变 ,传统的成本降低方法已不适应生产发展的需要。市场格局从卖方市场转向买方市场。在产品的成本结构 Reduce costs is the eternal theme of business management. Under the conditions of a planned economy, the reduction of production costs in our country is mainly confined to the field of production. Production costs and expand the scale of production to gain three aspects. With the planned economy to the market economy changes, the traditional method of cost reduction has not adapted to the needs of the development of production. Market structure from the seller's market to the buyer's market. The cost structure in the product