企业生产经营工作的核心目标是效益。那么,决定效益的关键因素是什么呢?取得最大效益的最佳途径在哪里呢?这些显然是在理论和实践上都具有重要意义的问题。要想得出这些问题的正确答案,必须对企业生产经营工作进行深入的解剖、分析、研究、推理,从而弄清各项因素的作用、地位及它们之间的内在联系,掌握其客观规律。 The core goal of production and operation of enterprises is profitability. So what are the key factors in determining the benefits? Where are the best ways to achieve maximum benefits? These are obviously issues that are of great significance both theoretically and practically. To get the correct answer to these questions, we must conduct an in-depth anatomy, analysis, research, and reasoning on the production and operation of the company, in order to clarify the role, status, and internal links between the various factors and grasp its objective laws.