摘要
制定合理的后勤装备价格,不但可以节省后勤装备采购费用,而且对于调动后勤装备承制企业积极性,确保后勤装备生产质量具有重要的意义。质量要求高、需求量小、固定成本投资大是导致后勤装备价格比同类民品价格高的主要原因。通过同种类型的民品与后勤装备的对比,分析二者盈亏平衡产量、盈亏平衡生产能力利用率、盈亏价格、成本、利润等影响产品定价的因素,利用量本利分析方法建立了相应的模型,说明了后勤装备定价应略高于同种类的民品,为后勤装备采购定价提供了科学的依据。
Making rational price of the logistical armament could reduce the expense of logistical armaments purchasing and inspire the enthusiasm of corporations who invest in logistical armament production. High quality, low demands and mass fixed cost are major reasons causing the price of logistical armaments higher than the civil products of the same kind. By comparing the civil products of the same kind to logistical armaments, these factors which affect the price are analyzed, such as the profit and loss balance output, the productivity usage of the profit and loss balance output , the profit and loss price, costs and profits. This paper illustrates the significance of ensuring the quality of logistical armaments and provides the scientific standard for logistical armaments price evaluation.
出处
《后勤工程学院学报》
2007年第3期96-99,104,共5页
Journal of Logistical Engineering University
关键词
后勤装备
定价模型
成本与风险
分析
logistic armaments
price evaluating model
cost and risk
analysis