First, different enterprises have different definitions of cost.

each enterprise In addition to having some of the same cost contents with other enterprises, they have their own specific cost contents. That is to say, each enterprise has allocated different specific cost contents according to the way the enterprise seeks profit. It can be understood that for the same cost item, it is abnormal cost in this enterprise. It should be cut down. It is a normal cost in another enterprise, and it must not be cut down. For example, some enterprises increase the number of employees as abnormal costs, take the direct cut down recruitment plan, cut down the cost of employment of recruiters, and even reduce the operating costs through layoffs; while others need to increase the number of employees, and include the recruitment costs and the additional expenses added to new employees as necessary costs, and sometimes even raise wages, benefits and other remuneration costs.

　 Two. The definition of cost is different in different stages of development of an enterprise.

The same enterprise often determines the specific stage cost content according to the development process of the enterprise. This is often the case. At this stage, it is a normal cost expenditure. It should never be cut down. At another stage, it is an abnormal cost which must be cut down. For example, when the product was first launched, Advertising cost It must be very necessary and should not be cut down. Instead, it needs to constantly increase the cost of advertising. When a product becomes a brand product or a star product, it should cut down part of the advertising cost or reduce the cost of advertising in some aspect.

After understanding the above two points, we will understand that people who cut off the cost by people who follow the rules of others, often get stuck in the wrong area of cost management. Cutting costs has always been a hot topic and thorny issue of enterprise cost management, so there are many books and magazines on cost cutting in the market. These books and magazines have explored various theories and effective measures of cost management. There are also more experts in cost management in society. These experts have put forward many good ways to reduce costs. All of these are worth learning and learning from, but there is a very important point. I must point out that although learning and drawing lessons are good, we must not be obsessed with temptation, nor can we apply mechanically, but to learn and use them more effectively. To speak plainly, on the one hand, we should learn how to cut costs, and on the other hand, we should stick to those costs that should not be cut down according to the actual conditions of our enterprises.

Having said so much, what costs should not be cut down?

It is surely not reliable to tell which specific costs should be cut off. It is generally considered that sales expenses, equipment modification, product development, etc. Staff training These costs should not be arbitrarily cut down, because these are the basic costs to ensure the profit and basic operation of an enterprise. As an enterprise, if it is necessary to cut down these costs, it is better to directly turn off the enterprises. It is, of course, specific to a certain enterprise, which costs should not be cut down. It is necessary to analyze according to the actual situation of the enterprises, and can not be imagined. 這里需要特別指出，也許很多老板都認(rèn)為銷售費(fèi)用，是企業(yè)很大的成本負(fù)擔(dān)，從而片面認(rèn)為銷售費(fèi)用必須砍掉，這種觀點(diǎn)是不全面的，老板們除了考慮花費(fèi)了多少銷售費(fèi)用，更應(yīng)該分析花費(fèi)這些銷售費(fèi)用帶來了多少銷售額，產(chǎn)生了多少直接利潤，未來還能帶來多大的銷售額和潛在利潤，因?yàn)楹芏鄷r(shí)候銷售費(fèi)用產(chǎn)生的效果不是表現(xiàn)在當(dāng)前，或者不是全部表現(xiàn)在當(dāng)前，如果站在花費(fèi)銷售費(fèi)用的當(dāng)時(shí)，來看待投入產(chǎn)出效果，經(jīng)常不是十分明顯，因?yàn)樾Ч屠麧櫹鄬τ诔杀鹃_支是滯后的，還有銷售是企業(yè)產(chǎn)品的出口，是距離企業(yè)利潤最近的環(huán)節(jié)，也是企業(yè)增加、盤活現(xiàn)金流的重要端口，要是因砍掉銷售費(fèi)用帶來的銷售不暢，造成的庫存積壓和資金緊張，那才是真正最大的成本支出，因此在對待銷售成本上，老板們不能一葉障目，要看投入，更看產(chǎn)出，看眼前，更兼顧未來， Scientific, comprehensive, long-term and dynamic analysis can not cut down the cost of sales at will.

And cutting down some cost items at will, and ultimately cutting the cost, will eventually kill the enterprise. So how can we talk about the development and profit of the enterprise? I am afraid that only the bankruptcy has been made. It must be clear that the standard of evaluating an enterprise is not the cost level, but the profit level, the profitability and the development potential. Therefore, the bosses should not put too much energy into how to cut down the cost. Instead, we should put more energy on how to maximize profits, improve profitability and enhance the development potential, so we must not commit a naive illness in the management of enterprise development. In terms of cost management, if an enterprise disregards the actual situation of the enterprise, in order to reduce the overall cost of the enterprise.

To sum up, in the cost management, the dispensable cost must be cut down, but the more cost can be less, and the cost of maintaining the basic operation of the enterprise, developing the market and increasing profits is absolutely not to be cut down. If the cost is cut down arbitrarily, the profit will be reduced and the profitability will be reduced.