价格是价值的货币表现,价值决定价格,这是价格经典定义。价格是社会最普遍的经济现象,只要有商品和劳务交换,就有价格。在现代企业成本管理中,影响成本的因素主要是消耗量和价格,随着先进科学技术和现代管理工具的运用,前者得到较好控制,而价格成了企业成本管理的重头戏,直接影 Price is the manifestation of the value of money, the value determines the price, which is the classic definition of price. Price is the most common social economic phenomenon, as long as the exchange of goods and services, there is a price. In the modern enterprise cost management, the main factors affecting cost are consumption and price. With the application of advanced science and technology and modern management tools, the former is well controlled and the price becomes the highlight of enterprise cost management.