摘要
降低成本、提高经济效益是企业改革永恒的主题。本文介绍了运用ＦＤ法降低产品成本，为企业提高经济效益提供了一种科学的管理方法。
To reduce production costs and improve economic benefit are the main objectives of the enterprise reform.This paper introduces the method of reducing production costs with the FD and provides a scientific method of management to improve economic benefit.
