在企業發展戰略中，成本控制處于極其重要的地位。如果同類產品的性能、質量相差無幾，決定產品在市場競爭的主要因素則是價格，而決定產品價格高低的主要因素則是成本，因為只有降低了成本，才有可能降低產品的價格。在現代經濟社會中，成本控制必須首先是全過程的控制，不應僅是控制產品的生產成本，而應控制的是產品壽命周期成本的全部內容，實踐證明，只有當產品的壽命周期成本得到有效控制，成本才會顯著降低；而從全社會角度來看，只有如此才能真正達到節約社會資源的目的

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In enterprise develops strategy, cost control is in extremely important position。 If quality and the performance of similar product differ very little, decide that the major factor of product in market competition is price , and decide that the major factor of product price difference in degree is cost , because only, have reduced cost , just have the possible price that reduces product。 In modern economic society, cost control must be first the control in whole course , should not be the production cost of control product only, and what should control is that all contents of the period cost of product life, practise proof , have only the life period cost when product to get effective control, cost can just reduce apparently; And from completely social angle, only so, talent reaches really to economize the purpose of social resource 。