成本是一个综合性指标，成本高低对企业的生存和发展具有重要意义。社会主义市场经济体制下的市场竞争，价格是一个主要因素．在产品利润率不变的增况下，成本对价格有直接影响，成本高，价格就高，成本低，价格就低。成本决定价格。价格又涉及到产品的竞争力。成本，是隐茨在 Cost is a comprehensive indicator, and the cost is of great significance to the survival and development of the company. In the market competition under the socialist market economy system, price is a major factor. Under the constant increase in product profitability, costs have a direct impact on prices, high costs, high prices, low costs, and low prices. The cost determines the price. The price also relates to the competitiveness of the product. The cost is hidden in the