作为以盈利为目的的社会团体,企业所追求的目标是建立在利润最大化基础上的企业价值最大化,因此,作为制约企业利润水平的重要因素,成本的高低是企业所实施的各项管理活动中所必须予以重点关注的;通过降低成本可以提高企业的盈利水平,增强企业的产品在市场中的 As a profit-oriented social organization, the goal pursued by the enterprise is to maximize the value of the enterprise based on the maximization of profit. Therefore, as an important factor that restricts the profit level of an enterprise, the cost is determined by the management implemented by the enterprise Activities must be the focus of attention; by reducing costs can increase the profitability of enterprises and enhance their products in the market