作业成本论文：X公司液位仪产品基于作业成本的定价模型研究.docVIP

作业成本论文：X公司液位仪产品基于作业成本的定价模型研究 【中文摘要】随着中国经济的发展,自动化程度的提高,液位仪表市场迅猛发展,国内外液位仪表厂在各招投标项目中,争锋相对,价格战愈演愈烈。X公司作为一家全球知名的液位仪生产企业,为了避免在中国市场中的恶性价格竞争,明确企业发展方向是面向客户的需求,开发、生产适合客户特定需求的产品,抢占市场。这样根据客户提出的需求,企业专门设计,不仅满足了不同客户的特定需求,还能加强企业与客户之间的沟通,发掘潜在商机,把握的订单,提高企业的获利能力,及品牌的市场占有率。然而,产品的客户化,无形中给企业带来了压力并提出了新的要求。尤其是在定价方面,如何让企业快速制定出合理价格,既能够使自己的产品保持畅销,又能远离恶性价格竞争,成为X公司迫切需要研究解决的问题。本文的主要即是为了解决当前X公司产品定价中遇到的问题,使得X公司产品定价更加合理。本论文通过借鉴国内及国外产品成本核算及定价经验,研究并设计了一套适合X公司自己的一套基于作业成本的定价模型。为X公司设计这套定价模型在增强企业竞争力,促进企业发展方面起到很好的推进作用。同时X公司作为国内典型中小规模的液位仪生产企业公司,本文所设计的定价体系,也为中国大多数类似的公司提供了重要的借鉴意义。 【英文摘要】With the growth of China economy, the improvement of automation, the rapid development of liquid level instrument market, the competition between domestic and foreign liquid level instrument companies is getting more and more intense. During each bidding, players are always sinking in price war. Company X is a global leading company in manufacturing liquid level instrument. To avoid price war, company set up a clear growth mission that抯, to meet customers抧eeds and design, manufacture customized products to gain market share. The customer oriented strategy, not only can shorten the distance between company and customers, but also can engine company to think about how to reduce waste, improve products competitiveness. However, customized products will bring more pressure to company and raise more new requirements. How to setup a suitable price that not only let products sell well, but also can avoid price war, is becoming the main issue from company X to resolve.The main purpose of the paper is to resolve the pricing problems of company meets to ensure its price more reasonable and competitive. By drawing the theory and experience of costing and pricing in domestic and foreign products, author researches and designs an ABC cost based price model for company X. The pricing model can improve the competitiveness and increase the growth of company. Furthermore, as a leading mid-small sized company, the pricing model in the paper