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非标冷镦件定价方法的研究与实践 摘要：根据非标冷镦件生产品种多、批量小且变化大、需要二次加工的比例高、模具重复利用性低的特点，分析了非标冷镦件的生产成本构成，并给出相关计算公式和总成本表达式；基于成本导向定价方法中的成本加成定价法，推导出了非标冷镦件的定价计算公式。结合案例，对非标冷镦件进行单位成本分析。并根据案例企业采用的订单生产为主，剩余产能以库存生产的生产模式，对于订单生产的产品，求出了其随批量变化的定价公式；对于库存生产的产品，求出了其经济生产批量及其定价公式。最后对生产成本中各部分成本比例进行分析，找出对非标冷镦件定价影响较大的成本部分，针对这些成本给出相应的降低最小定价的措施。 关键词：非标冷镦件；成本构成；单位成本分析；定价方法 中文分类号：F402.1 Research and Practice on Pricing Method of Non-standard Cold Heading Parts Abstract：According to the characteristics of non-standard cold forging parts with many varieties, small batches and big changes, high proportion of secondary processing and low mold reuse, the production cost structure of non-standard cold heading parts is analyzed, the relevant calculation formula and the total cost expression are given. Based on the cost-plus pricing method in the cost-oriented pricing method, the pricing formula of non-standard cold heading parts is deduced. Combined with the case, the unit cost analysis of non-standard cold heading parts was carried out. And according to the case of enterprises to use make-to-ordermodeas the main mode of production, the remaining capacity to produceinmake-to-stock mode, obtained pricing formula with the batch change for the make-to-order products, obtained its economic production volume and its pricing formulafor the make-to-stock products. Finally, the proportion of cost in each part of production cost is analyzed to find out the cost part which has great influence on the pricing of non-standard cold heading parts, and the corresponding measures to reduce the minimum pricing are given. Key words：Non-standard cold heading parts; Cost structure; Unit cost analysis; Pricing method 引言 非标冷镦件是应用极为广泛的一类机械零件，长期以来，我国对冷镦件的需求量逐年增长，新的生产企业的不断加入，使得市场竞争更加激烈，降低成本成为了冷镦件生产企业的主要竞争手段[1]。而客户对产品的批量、规格呈现出多样化需求，对产品的质量要求也逐步提高。为应对激烈的市场竞争和客户的多样化需求，针对非标冷镦件定价方法的研究变的非常重要。 目前，国内外关于定价方法主要分为成本导向定价方法、需求导向定价方法、竞争导向定价方法和利益导向定价方法。在成本导向定价方法方面，对于成本估算，一部分学者们的研究主要集中在生产早期阶段的快速成本估算法，如回归分析法[2]、相似估计法[3]-[6]、功能成本法[7]-[8]、神经网络法[9]-[10]、其他方法[11