“亏损产品”与“边际贡献”

• 作 者: 宋树新
• 出 处: 经营与管理
• 发表日期: 1990年04期
• 关键词: 边际贡献 批产品 理论色彩 工厂企业 成本决策 资金耗费 利润总额 生产费用 降低成本 产品成本

“亏损产品”在企业里是绝对见不到好脸色的。谁都知道亏本的买卖不能做。但也有不同意见。认为对于“亏损产品”不能一概而论。综合分析目前的状况,只要这批产品能够提供“边际贡献”,就应当允许它存在。理论与实际似乎永远存在着距离。边际贡献——这是个理论色彩较浓的概念,在工厂企业的实际管理工作中一般并不用到;正

“Defective products” are absolutely not seen in business. Everyone knows that trading at a loss cannot be done. However, there are different opinions. It is considered that “loss of product” cannot be generalized. Comprehensive analysis of the current situation, as long as this batch of products can provide “marginal contribution”, it should allow it to exist. There seems to be always a gap between theory and practice. Marginal contribution - this is a more theoretically conspicuous concept that is not normally used in the actual management of factory enterprises;