本刊这一期发表的“两个橡胶厂的成本对比”的报导,又一次证明,对比分析是发现差别,揭露矛盾,挖掘潜力的一个重要方法,是促进企业改善经营管理,降低生产成本,贯彻勤俭办企业方针的一个行之有效的办法。矛盾和差别是事物发展过程中所固有的、普遍的现象。在生产领域里,在企业与企业之间,在企业内部各单位之间,也普遍 The publication of the report “Cost Comparison of Two Rubber Plants” issued by this issue of this issue once again proves that comparative analysis is an important method to discover differences, expose conflicts, and tap potentials. It is to promote enterprises to improve their management and reduce production. Cost, a well-established and effective way to implement the principle of diligently doing business. Contradictions and differences are inherent and common phenomena in the development of things. In the production field, it is also common between companies and companies, and between units within companies.