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在自由经济竞争中,不论我们从事什么行业,我们都是靠从客户处得来的利润来生存和发展的。简单地说,利润是客户所付给我们产品或服务的价格,扣除我们所有投入的成本后的余额。所以,要在竞争中生存,客户付给我们的报酬,就必须高于我们的成本。除了少数垄断或特殊行业外,在竞争情况下,我们的产品或服务的价格是受到市场限制的,也就是说,我们不太可能随意地制定这些价格。如果要有好的利润,我们就必须尽量降低我们的成本,这就是成本管理的目的。
In free economic competition, no matter what industry we are engaged in, we all survive and develop on the basis of profits from clients. Put simply, profit is the price the customer pays for our product or service, after deducting the cost of all our inputs. Therefore, in order to survive in the competition, the remuneration paid by the client must be higher than our cost. Except for a few monopolies or special trades, the price of our products or services is market-capped under competitive conditions, meaning that we are unlikely to formulate these prices at will. If we have good profits, we must try our best to reduce our costs, which is the purpose of cost management.