摘要
就边际贡献法在企业亏损产品应否停产、多品种生产经营及产品订价决策中的应用作了探讨.该方法极易被管理者掌握、应用,对提高企业生产经营决策能力,促进企业经济效益提高具有积极的意义.
The BPR (Boundary Profit Rate) method was used to determine the obsolescence of the deficit products,multiproducts production and their pricing principles. This method can be operated easily in enterprises and comparing other methods,it is of more practicality.
出处
《陕西科技大学学报(自然科学版)》
1999年第1期47-50,共4页
Journal of Shaanxi University of Science & Technology