军用印制电路板成本定价模型研究

Research on military PCB cost pricing strategy

文章通过对印制电路板的构成及特点进行了分析,从价格管理与工艺特征相结合的视角出发,提出了一种基于军用印制电路板产品特征的成本定价模型。该模型的建立有利于印制电路板企业更精细化的成本核算信息和更深层次挖掘成本潜力,推动从成本定价到营销价格的跨越,推动现实交易的达成。

This paper presents an exploration of pricing strategy based on the characteristics of military PCB analyzing the composition and characteristics of PCB and delicately evaluating cost accounting information from the perspective of price management and process features. The establishment of the strategy is beneficial to PCB enterprises to dig deeper into the cost potential and promote the leap from cost-based pricing to market-based pricing, then bring to the actual deal.