The document discusses the cost target for LED light product manufacturers. It states that cost is a universally important goal for all companies to focus on, as lowering costs can allow companies to lower prices and increase sales. It identifies the main areas that drive costs for LED light companies as staff costs, facilities/equipment, and materials/services. Different types of LED light companies like manufacturers, wholesalers, and retailers will have different cost structures that depend on factors like their business model and supply chain. The document provides examples of how quality, speed, dependability, and flexibility operational goals can all influence the overall cost goal for LED light product companies.