论企业生产经营决策中的一个问题

A Problem in Making Operating Decision foran Enterprise

企业生产经营中所需零部件应采用自制还是外购一般采用平衡法进行决策 ,但在供应商提供数量折扣的情况下 ,并不能保证其总成本达到最低 ,原因是在自制与外购决策时强调了相同数量进行比较 .为了达到使零部件的总成本最低的目的 ,享受数量折扣所带来的利益 ,应在上述决策以后进一步比较自制零部件与享受数量折扣的最小批量的总成本 ,才能得出正确的结论 .

Balance method is always adopted in making decisions in an enterprise's operation,on whetherto buy spares outside or to produce by themselves.If the suppliers provide sales discounts to the customers, generally we can not ensure that the total cost will reach its bottom line,for the decision- methods only make effects under the circumstance of the same- quantity comparison. In order to control the cost within the lowestlevel,and earn the sales discountatthe same time,we should compare the cost of the self- pro- ductions to the minimum quantity of the commodities with discount. Therefore we can come to the right conclusion.