当代企业经营由以往的“成本决定售价”观念转变为“售价决定成本”的新观念。这说明在多产品制造、经营中,某一产品售价就是在保本点上或略有亏损。也实际地降低了企业总固定成本,从而促成了其它产品的盈利。这种转变表现了市场竞争的激烈程度。外部环境直接影响到企业内部经营 The contemporary business operation has changed from the concept of “cost-determining price” to the new concept of “price determining the cost.” This shows that in multi-product manufacturing and operation, the selling price of a certain product is at a loss or a slight loss. It also actually reduced the total fixed cost of the company, which contributed to the profitability of other products. This change shows the fierce competition in the market. The external environment directly affects the internal management of the company