【中文版】

成本率是衡量企业成本投入与产出之间关系的指标，反映了企业实现单位产出所需支付的成本。成本率越低，说明企业在生产过程中对资源的利用效率越高，成本控制能力越强，竞争力也就越强。

成本率的计算公式为：成本率 = 成本/收入。其中，成本包括直接材料、直接人工、制造费用等与产品生产直接相关的费用，而收入则是企业销售产品或提供服务所获得的收入。

成本率的分析非常重要，通过观察不同时间段的成本率变化，可以了解企业生产效率的变化情况，同时也可以通过比较不同企业之间的成本率，来评估企业在同行业中的竞争地位。

降低成本率是企业提高效益的重要途径之一。企业可以通过优化生产流程、提高生产效率、降低原材料消耗等方式来降低成本率。同时，加强成本控制和监督，合理安排各项费用支出，提高产品质量和降低废品率等也是降低成本率的有效途径。

【英文版】

Cost rate is an index to measure the relationship between the input and output of the enterprise's cost, which reflects the cost needed to achieve unit output. The lower the cost rate, the higher the efficiency of resource utilization in the production process, the stronger the ability to control costs, and the stronger the competitiveness.

The calculation formula of cost rate is: cost rate = cost/revenue. Among them, cost includes direct materials, direct labor, manufacturing expenses and other costs directly related to product production, while revenue is the income obtained by selling products or providing services.

The analysis of cost rate is very important. By observing the changes in cost rate in different time periods, we can understand the changes in production efficiency of enterprises, and compare the cost rates between different enterprises to evaluate their competitiveness in the same industry.

Reducing cost rate is one of the important ways for enterprises to improve efficiency. Enterprises can reduce cost rates by optimizing production processes, improving production efficiency, reducing material consumption, etc. At the same time, strengthening cost control and supervision, arranging expenses reasonably, improving product quality and reducing scrap rates are also effective ways to reduce cost rates.