论文部分内容阅读
社会主义市场经济干变万化,客户往往根据自身需要提出种种要求,如新产品提前报价问题。企业为了占领国内外销售市场,需在新产品尚未进行设计,工艺过程尚未定型,在保证企业一定的经济效益的情况下,提前测定新产品的成本水平,进而确定产品价格。因此,新产品的成本预测问题就提到企业财务工作者面前。现根据起重机系列产品的特点,谈谈功能成本分析及其成本预测问题:一、功能与成本
The socialist market economy is constantly changing. Clients often make various demands according to their own needs, such as the pricing of new products in advance. In order to seize the sales market both at home and abroad, an enterprise needs to design the new product and the technological process has not yet been finalized. Under the circumstance of ensuring the economic benefits of the enterprise, the enterprise determines the cost level of the new product in advance and determines the product price. Therefore, the new product cost forecasting problems mentioned before the corporate finance workers. Now based on the characteristics of crane products, talk about the cost of functional analysis and cost forecasting issues: First, the function and cost