不断提高自身的经济效益,增收与节支是其根本途径。增收往往受市场诸多因素的影响,有些外部因素企业无法左右,难度较大;而降低成本的主动权则掌握在企业手里,便于操作,潜力很大,是企业增加盈利的重要途径。降本是企业需要常抓不懈的基础工作,然而如何做到科学降本,推动企业科学发展,文章就企业降低成本的一些精细微妙之处展开探讨。 Constantly improve their own economic efficiency, income and expenditure is its fundamental way. Increasing income is often affected by many factors in the market. Some external factors can not be controlled by enterprises and it is more difficult. Enterprises that take the initiative to reduce costs are in the hands of the enterprises and have great potentials. This is an important way for enterprises to increase profits. Cost reduction is a basic work that enterprises need to grasp constantly. However, how to reduce costs and promote the scientific development of enterprises, the article discusses some subtleties of reducing costs of enterprises.