如何提高企业的经济效益,途径很多,作者认为,开展全面节材管理,降低产品成本,是提高企业经济效益的重要途径。以江苏省连云港市轻工业公司为例,1991年进入可比产品成本的材料费用(含主辅材料)占产品总成本的62％,能源占9.6％,二者之和,占总成本的71.6％。由此可见,要降低可比产品成本,不大幅度降低原材物料的消 How to improve the economic efficiency of enterprises, there are many ways, the author believes that to carry out a comprehensive management of materials, reduce product costs, is an important way to improve the economic efficiency of enterprises. Taking Lianyungang City Light Industry Company of Jiangsu Province as an example, the cost of materials (including primary and auxiliary materials) that entered the comparable product cost in 1991 accounted for 62% of the total cost of the product and 9.6% of the energy, which accounted for 71.6% of the total cost. This shows that to reduce the cost of comparable products, do not significantly reduce the consumption of raw materials