用成本价格模型提高企业产品在市场中的应变能力

Enhancing the strain capacity of the product to emergency circumstances in the changeable market based on the cost-price model

从系统核算角度出发,将产品的生产和成本与价格的核算作为相互联系的一个整体进行研究,利用投入产出分析原理建立了成本价格模型,比较系统地研究了企业生产产品在面对市场多变,主、客观单因素和多因素影响的条件下,如何运用模型进行适时的产品投产和成本、价格等方面的核算与决策,为提高企业产品在市场中的应变能力提供了一条实用途径。

From the point of view of systematic accounting, the paper studies production, cost, and price accounting of products as a inter-related system. Based on the input-output analysis theory, this paper makes cost-price model, which studies systematically how products face the changeability of market; how to make accounting and decision on production, cost and price when influenced by subjective, objective as well as other multi-factors. As a result, this provides an applicable approach for enterprises to enhance the feasibility of their products to meet with the changeable markets.