成(cheng)(cheng)(cheng)本(ben)(ben)(ben)只能(neng)控(kong)制，不能(neng)壓制，費(fei)(fei)用(yong)(yong)(yong)可(ke)以(yi)控(kong)制可(ke)以(yi)壓制，降(jiang)本(ben)(ben)(ben)增(zeng)效先(xian)動懂什么是成(cheng)(cheng)(cheng)本(ben)(ben)(ben)，什么是費(fei)(fei)用(yong)(yong)(yong)？工(gong)(gong)人工(gong)(gong)資(zi)(zi)屬(shu)(shu)于成(cheng)(cheng)(cheng)本(ben)(ben)(ben)，掃(sao)地(di)阿姨工(gong)(gong)資(zi)(zi)屬(shu)(shu)于費(fei)(fei)用(yong)(yong)(yong)，購(gou)買原料屬(shu)(shu)于成(cheng)(cheng)(cheng)本(ben)(ben)(ben)，購(gou)買辦(ban)公設備屬(shu)(shu)于費(fei)(fei)用(yong)(yong)(yong)，成(cheng)(cheng)(cheng)本(ben)(ben)(ben)有(you)屬(shu)(shu)性是有(you)形物資(zi)(zi)可(ke)以(yi)結轉，費(fei)(fei)用(yong)(yong)(yong)無(wu)屬(shu)(shu)性花(hua)了(le)沒了(le)不可(ke)以(yi)結轉，但是一項特(te)別，制造費(fei)(fei)用(yong)(yong)(yong)屬(shu)(shu)于成(cheng)(cheng)(cheng)本(ben)(ben)(ben)，包(bao)括廠長(chang)工(gong)(gong)資(zi)(zi)、研發(fa)工(gong)(gong)資(zi)(zi)、水電氣等費(fei)(fei)用(yong)(yong)(yong)，費(fei)(fei)用(yong)(yong)(yong)有(you)三大類(lei)管理費(fei)(fei)用(yong)(yong)(yong)、銷售(shou)費(fei)(fei)用(yong)(yong)(yong)、財務費(fei)(fei)用(yong)(yong)(yong)。
隨著(zhu)銷售額的(de)(de)增加，費(fei)用(yong)(yong)可以簡單分攤，而成本(ben)不可分攤，想降低(di)成本(ben)比(bi)較難，降低(di)百分之(zhi)十的(de)(de)原料(liao)價(jia)格(ge)、設備價(jia)格(ge)、工人(ren)工資非常難，想降低(di)費(fei)用(yong)(yong)相對容易(yi)，成本(ben)和費(fei)用(yong)(yong)不分，不敢打價(jia)格(ge)戰(zhan)，也許(xu)你的(de)(de)成本(ben)比(bi)同行(xing)低(di)很多，但(dan)是(shi)你不知道，也許(xu)你的(de)(de)費(fei)用(yong)(yong)比(bi)同行(xing)高(gao)(gao)很多，但(dan)是(shi)你沒控制，到底是(shi)成本(ben)高(gao)(gao)還是(shi)費(fei)用(yong)(yong)高(gao)(gao)，你心里又有底。
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