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在产品定价过程中,定价方法的选择主要考虑为哪些顾客生产产品以及制定什么样的价格才能被这些顾客所接受?即解决为谁生产的问题；成本策划主要考虑企业以什么样的成本和多大的市场占有率向这些顾客提供产品才能实现企业的战略目标,即解决生产什么和生产多少的问题。不同的定价方法中蕴涵了不同的成本策略,所以在定价方法的选择过程中把握二者之间的关系是至关重要的。
In the process of product pricing, the choice of pricing method mainly considers which customers produce the product and what price can be accepted by the customers, that is, the problem of who is to be solved; the cost planning mainly considers the cost and the size of the enterprise Of the market share to provide these customers with products in order to achieve the strategic goal of the enterprise, that is, to solve what the production and how much production problems. Different pricing methods imply different cost strategies, so it is very important to grasp the relationship between the two in the selection process of pricing methods.