| 用成本价格模型提高企业产品在市场中的应变能力 |
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| 引用本文： | 窦宗军,宋 辉.用成本价格模型提高企业产品在市场中的应变能力[J].河北科技大学学报,2006,27(4):347-350. |
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| 作者姓名： | 窦宗军 宋 辉 |
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| 作者单位： | 1. 天津大学管理学院,天津,300020
2. 河北省统计局,河北石家庄,050051 |
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| 基金项目： | 河北省科技厅研究计划课题(044572128D) |
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| 摘 要： | 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。
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| 关 键 词： | 成本价格 投入产出 模型 |
| 文章编号： | 1008-1542(2006)04-0347-04 |
| 收稿时间： | 2006/7/8 0:00:00 |
| 修稿时间： | 2006年7月8日 |
Enhancing the strain capacity of the product to emergency circumstances in the changeable market based on the cost-price model |
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| DOU Zong-jun and SONG Hui.Enhancing the strain capacity of the product to emergency circumstances in the changeable market based on the cost-price model[J].Journal of Hebei University of Science and Technology,2006,27(4):347-350. |
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| Authors: | DOU Zong-jun and SONG Hui |
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| Institution: | School of Management,Tianjin University, Tianjin 300020,China;Statistical Information Service Center of Hebei Province,Shijiazhuang Hebei 050051, China |
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| Abstract: | 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. |
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| Keywords: | cost-price input-output model |
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