This paper discusses the cost strategies in the light of Mark s theory of merchandise value, and holds that developing scale economy and range economy is an effective way to carry out the cost strategies in enterprises.

In traditional theories of labour value,labour productivity,as an important factor affecting the value quantity of commodity,is in inverse proportion to the value quantity of per unit commodity,which has been universally accepted.

In order to resolve the concept of social necessary labor and its decisive factor for the commodity value, the data-standardizing method of production function is put forward to obtain the standardized mean production function.

Scientificallyrealizing the essence of Labor and the function of the Non-productive Labor in the forming process of Commodity Value is ex-tremely important, as this is theoretically and practically significant for fully understanding the true source of commodity value,maintaining the principle of .

In accordance with Marx s description of the fundamental principle of commodity value and value rules in his "Critique of Capital", and in reference to the findings by today s scholar in Marxism, we can try to form a Marxist mathematical model of value determination.