影子价格在产品成本核算中的应用

Application of Shadow Price in Product Cost Accounting

产品成本关系到产品在市场竞争中的成败,直接影响企业的经济效益。因此,如何正确地核算产品成本,对于企业参与杜会经济生产有着重要的作用。本文运用影子价格的概念,对核算产品的机会成本给出了一个简便且有效的计算方法。

The product cost is of vital importance in the product market. It exerts a direct influence on the economic profits of the enterprise. So,how to calculate the product cost correctly is very important for an enterprise which participates in the social production. Using the concept of shadow price, this paper presents an efficient algorithm, to calculate the opportunity cost of product. The paper only deals with the most simple situation 1o promote the researches on more complicated problem.