随着经济体制改革的进一步加快、加深,市场经济的调节作用越来越明显。企业为实现企业利润最大化或股东财富价值最大化的财务目标,市场因素是影响它的外部因素,产品奇异和产品成本控制是影响它的主要内部因素。产品奇异对大多数企业而言不具有普遍性,产品成本的良好控制是增加企业利润,增强企业市场竞争力的有效手段。产品成本的良好控制不仅体现在产品生产技术、人员专业素质等 With the further acceleration and deepening of the reform of the economic system, the regulatory role of the market economy has become increasingly evident. In order to achieve the financial goal of maximizing the profit of the enterprise or the shareholder’s wealth, the market factor is the external factor that affects it. The product’s singularity and product cost control are the main internal factors that affect it. Product singularity is not universal for most enterprises, and good product cost control is an effective way to increase corporate profits and enhance the market competitiveness of enterprises. Good control of product costs is not only reflected in the production technology, professional quality of personnel