制定产品或服务的价格,是企业管理层面临的最重要也是最复杂的决策问题之一。定价决策不仅会直接关系到每一种产品和服务的可销售性,而且会对企业的生存和发展产生重要影响。虽然成本不是企业定价决策时考虑的唯一因素,但它却是企业定价决策时必须考虑的重要因素,企业管理者应? Setting the price of a product or service is one of the most important and complex decision-making issues that management faces. Pricing decisions are not only directly related to the marketability of each product and service, but also have a significant impact on the survival and development of the business. Although the cost is not the only factor considered in the decision-making of the enterprise, it is an important factor that the enterprise must consider when making the pricing decision.