I降低产品成本途径的研究—以无锡小天鹅股份有限公司为例摘 要我国目前正处于经济结构转型的关键时期，制造业发展成为再工业化战略中的重点关注对象。制造业中产品成本在企业运营中所占资金比重是衡量企业经济效益的重要指标，为了获得同行优势，制造企业必须降低产品成本。因此本文以无锡小天鹅股份有限公司为例，从直接材料、直接人工和制造费用三方面入手，分析产品成本居高不下的原因，论述了降低产品成本的重要性和可行性，得出降低产品成本的有效途径，对其存在的问题提出了相应的解决方法。关键词：制造业；产品成本；直接材料；直接人工；制造费用IIResearch on ways to reduce product cost-taking Wuxi Little Swan Company Limited as an exampleAbstractChina is currently in a critical period of economic restructuring, and the development of manufacturing industry has become the focus of attention in the re-industrialization strategy. The capital proportion of product cost in enterprise operation in manufacturing industry is an important index to measure the economic benefits of enterprises. In order to obtain the advantages of peers, manufacturing enterprises must reduce product cost. Therefore, taking Wuxi Little Swan Company Limited as an example, this paper analyzes the reasons for the high product cost from three aspects of direct materials, direct labor and manufacturing costs, discusses the importance and feasibility of reducing product cost, obtains the effective ways to reduce product cost, and puts forward corresponding solutions to the existing problems.Key words: Manufacturing industry; Product costs; Direct material; Direct labor; Manufacturing cost 目 录摘 要...............................................................................................................................................IAbstract............................................................................................................................................I...
