钢铁企业亏损产品的生产决策依据

The Basis of The Production and Decision-making of Deficient Products in Iron and Steel Enterprise

对钢铁企业亏损产品的生产决策依据做了探讨。认为对于亏损产品不能简单地以贡献边际及生产能力可否转移作为是否停产的决策依据,而应综合考虑公司的效益。当中间工序的生产能力可以转移时,应引入机会成本来评价亏损产品的亏损程度。这一机会成本是指以中间工序生产盈利产品的单位利润作为因生产亏损产品而使总公司丧失的收益。该机会成本应当作为亏损产品的变动成本,进而应用贡献边际的方法评价其盈亏,方可作为决策依据。

This essay is intended to provide a basis for producing decision making of producing decision making of loss-causing product for a steel enterprise According the essay the decision to stop producing loss-causing product should mot be simply made on contribution margin and whether the producing ability can be transferred opportunity cost involved in measuring the company'sloss of producing profit -making product in semi-finished procedure. It should be calculated as the variable cost of loss-causing. So we can use contribution margin method to evaluate the profit or loss and make it the basis of decision making.