利润最大化（英语：Profit maximization）在早期西方资本主义，纯经济学的角度，企业的行为目标，就是利润最大化。近期的经济学也加入伦理学的角度。相信以长线而言，只有具商业信誉、社会责任的企业，其利润才会有最大化。当边际成本等于边际收益（MC=MR），利润达到极大化。

一般在经济学之中，所假设的企业利润最大化行为，如下面的公式所计算出来的。〈假设所生产的数量能够完全的销售出去〉

因此、

In economics, profit maximization is the short run or long run process by which a firm determines the price and output level that returns the greatest profit. There are several approaches to this problem. The total revenue–total cost perspective relies on the fact that profit equals revenue minus cost and focuses on maximizing this difference, and the marginal revenue–marginal cost perspective is based on the fact that total profit reaches its maximum point where marginal revenue equals marginal cost.