Introduction A cost decrease program is a type of method which is to improve profitability of the organization or by likely to get a good effect that stream to the bottom line of the financial record and exempted from any serious damage to the organization itself. As this program is a lot more about lowering cost or lessening expenses of the organization, so a good cost lowering program is all about how exactly to control the destruction of a business. Furthermore, a cost reduction program is said can be advanced the success of an organization because by lessening expenses, earnings are increased without making others changes. On the other side, if the cost decrease program can matched up with a sales improvement program as well as perhaps, finally it will get the double profit. An expense lowering program must be a complete plan that is results-oriented.