企业的最终目标是追求利润最大化。在市场经济的条件下,商品的价格是由市场决定的,企业必须最大限度地降低成本,以获得最丰厚的利润。企业成本管理必须把战略成本管理和传统成本管理相结合,对外要把握市场脉搏,引进先进技术;对内加强管理,深挖企业潜力,降低商品成本。 The ultimate goal of the enterprise is the pursuit of profit maximization. Under the conditions of a market economy, the prices of goods are determined by the market. Enterprises must minimize costs and obtain the most lucrative profits. Enterprise cost management must combine strategic cost management with traditional cost management. External parties should seize the pulse of the market and introduce advanced technologies. They should strengthen internal management, tap the potential of enterprises and reduce the cost of goods.