论文部分内容阅读
工业产品的定价,有两种不同的基本方法:一种是目前普遍采用的守势定价法;另一种是为适应经济体制改革后的新形势而逐步被采用的攻势定价法。守势定价法有多种计算方式,就其一般原理来说,可用下列公式表示: 价格=成本+合理利润+税金从上述公式可以看出,守势定价法是以成本为基础去制订价格。这种定价方法虽然在一定条件下可以使企业获得较稳定的利润,少担风险,但是它不利于开展市场竞争,降低产品成本。攻势定价法也叫市场竞争法。它的定价原理可用下列公式表示:
There are two basic methods for pricing industrial products: one is the defensive pricing method that is currently widely used; the other is the offensive pricing method that is gradually adopted to adapt to the new situation after the economic system reform. The defensive pricing method has a variety of calculation methods. For its general principle, the following formula can be used: Price = cost + reasonable profit + tax From the above formula, it can be seen that the defensive pricing method is based on the cost to determine the price. Although this kind of pricing method can make enterprises obtain more stable profits and less risk under certain conditions, it is not conducive to market competition and reduce product costs. Offensive pricing is also called market competition law. Its pricing principle can be expressed by the following formula: