现代企业成本管理的方法是多形式的,降低成本的途径也是多方面的。但是,在我国有关成本会计管理文献中大多强调成本控制,而对企业成本抑减的理论和实务却很少阐述。本文试图就企业成本抑减谈点粗浅的认识,以抛砖引玉。一、企业成本抑减的特点“成本抑减”是用来描述企业运用计划或预算和行之有效的处理方法,达到提高生 The methods of modern enterprise cost management are multi-modal, and the ways to reduce costs are also many. However, in our country, most of the cost accounting management literature emphasizes cost control, while the theory and practice of reducing enterprise cost are seldom elaborated. This article attempts to talk about the cost reduction of business superficial understanding, to start a discussion. First, the characteristics of business cost reduction “cost reduction ” is used to describe the business plan or budget and effective treatment, to improve students