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对于重复采购商品,如何根据该商品的基期价格进行合理、公允的价格调整,一直是买卖双方议价争议的焦点。但是,鲜有文献对其中机理进行深入分析。选取某公司采购24个不同的电子设备所涉及的调价公式作为案例,研究发现:调价公式中的人工费、材料费及不变部分的权重比例的平均值分别为0.53:0.41:0.06,以上三部分的权重具体取值应主要根据电子设备的成本构成情况确定;基于调价公式的调价幅度基本上都存在拐点的设置,而拐点多数设为0.022及0.044,这与案例中的供应商所在国的10年期国债利率水平有一定的相关关系;经过调价公式所计算出的商品价格会有超过预期的风险,该风险可以通过事先在调价规范中明确风险分担的具体方式加以规避。该研究结论可为调价、价格风险分担提供理论指导,具有一定的参考价值。
For repeated purchases of goods, how to make a reasonable and fair price adjustment according to the base price of the commodity has always been the focus of dispute between buyers and sellers. However, there is little literature on the mechanism in-depth analysis. Select a company to purchase 24 different electronic equipment involved in the price adjustment formula as a case study found that: the price adjustment formula in the labor costs, materials and fixed part of the weight ratio of the average value of 0.53: 0.41: 0.06, the above three Part of the specific value of the weight should be based primarily on the cost of electronic equipment to determine the situation; based on price adjustment formula basically have the inflection point setting range, and the inflection point set to 0.022 and 0.044, with the supplier’s country 10-year bond rates have a certain correlation between the interest rates; price adjustment formula will be calculated by more than the expected price of the risk, the risk can be specified in the price adjustment in advance the specific ways to avoid risk to be circumvented. The conclusions of this study can provide theoretical guidance for price adjustment and price risk sharing, and have certain reference value.