在商业企业,费用额与商品流转额的百分比,表示每实现百元商品流转额所支付的费用,称之为费用率。而商品流转额与费用额之比,则叫做费用效用,它的含义是单位费用支出所产生的效益。为了实现最大的经营效益,就要最大限度的减少费用支出额。那么,如何才能有效地控制费用开支,提高每一分钱费用的效用呢?笔者以为:必须学会运用功能分析的方法,从传统的费用数额控制转变为费用的功能分析控制,从盲目压缩转变为有目的节约。我们知道,功能分析是价值工程理论的核心内容,价值工程正是依靠功能分析来达到降低成本目的的,这里所说的功能,是指一种作业(费用)所担负的职能和所起的作用(效用),开展功能分析的目的,就是在发挥费用最佳功能的前提下,降低 In a commercial enterprise, the percentage of the amount of expenses and the amount of commodity turnover indicates the cost paid for each hundred yuan of commodity turnover, which is called the expense rate. The ratio of commodity turnover to the amount of expense is called cost utility, and its meaning is the benefit generated by unit cost expenditure. In order to achieve maximum operating efficiency, it is necessary to minimize the amount of expenses. So, how can we effectively control the expenses and increase the utility of each penny? The author thinks that: we must learn to use the method of functional analysis, from the traditional cost amount control to the functional analysis control of the cost, from blind compression to Purposeful savings. We know that functional analysis is the core content of value engineering theory. Value engineering is to rely on functional analysis to achieve the purpose of cost reduction. The function here refers to the function and role played by a job (cost). (utility), the purpose of carrying out functional analysis is to reduce the cost of functioning