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企业对其生产和经销的商品作合理的定价,是企业在市场竞争环境下维持生存和发展的重要保证。当前,国内外出现的价格竞争大多数属于价值规律的反映,也不排除极少数不正当的销售行为,因此应合理区分正当竞争与低价倾销两种不同的销售行为,保本定价法是较为有效的定价方法。正常的价格竞争对促进市场经济的健康发展有积极意义,同时也应防止企业间的恶性竞争。
The reasonable pricing of the commodities they produce and distribute is an important guarantee for the enterprises to survive and develop in the market competitive environment. At present, most price competitions at home and abroad are the reflection of the law of value, and do not rule out very few improper sales practices. Therefore, it is reasonable to distinguish between two types of sales activities: fair competition and low-price dumping. Pricing method. Normal price competition has positive significance for the healthy development of the market economy, but should also prevent the vicious competition among enterprises.