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组织间市场是所有市场中最大的市场,科技的飞速发展和全球一体化给组织市场带来极大机遇的同时也带来了更大的挑战,合理的产品定价机制能够为企业在激烈的市场竞争中谋求一席之地。传统成本计算方法提供的成本数据可能高于或低于产品的实际成本,从而导致公司制定的产品价格偏高或偏低。究其原因,是因为公司在各种产品产量并不相等的情况下,按照传统成本计算方法以公司所有产品的平均产量分摊成本。作业成本法采用的成本分
The interorganization market is the largest market in all markets. The rapid development of science and technology and the great opportunity that the global integration brings to the organizational market bring more challenges. The reasonable product pricing mechanism can provide enterprises with more opportunities in the intense market Seek a place in the competition. The cost data provided by the traditional cost calculation method may be higher or lower than the actual cost of the product, resulting in the price of the product set by the company being higher or lower. The reason is because the company does not equal the output of various products, according to the traditional cost calculation method to all the company’s average output share of the cost of apportionment. The cost of operating the cost method used