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四、按差别成本定价全部成本订价法对生产的所有产品件数只拟订一种价格而不问其产销情况,即打算用一种拟订的价格来收回产品的全部成本(包括固定成本与变动成本)。当拟订的售价在期初产销活动水平上就已经能够收回固定成本时,按全部成本订价就会忽略这样一个事实,即对于增产部分的产品来说,有贡献的成本只是这部分产品的变动成本加上可能发生的新增固定成本。其结果也就会不必要地抬高增产部分产品的拟订价格,并造成企业潜在损失。所以,严格地依靠全部成本订价,与利润最大化的目的是不一致的。
Fourth, according to the differential cost pricing all cost pricing method for the production of all the number of products only the formulation of a price regardless of the production and sales situation, that is intended to use a prepared price to recover the full cost of the product (including fixed costs and variable costs ). When the proposed selling price has been able to recover the fixed cost at the beginning of the production and marketing activities, pricing at the full cost will ignore the fact that the cost of contributing to the production part of the increase is only the change of this part of the product. Cost plus possible new fixed costs. The result will also unnecessarily increase the price for the production of some products for production increase, and cause potential losses to the company. Therefore, strictly relying on full cost pricing is inconsistent with the purpose of maximizing profits.