市场竞争是企业实力的竞争,是管理水平的竞争。成本的高低是管理水平的体现,是参与市场竞争的主要手段。因此,降低成本、提高效率是企业经营永恒的主题,是企业管理的核心之一。 Market competition is the strength of competition in the enterprise, is the management level of competition. The level of cost is the manifestation of management level and the main means of participating in market competition. Therefore, to reduce costs and improve efficiency is the eternal theme of business management is one of the core business management.