基于作业成本法的产品定价决策研究-工商管理专业论文.docxVIP

哈尔滨工程大学硕士学位论文摘 哈尔滨工程大学硕士学位论文 摘 要 先进制造技术的迅猛发展，使企业所处的内外环境发生了根本性的变 化。制造成本核算法已不能满足企业经营决策的需要，基于成本动因理论的 作业成本法应运而生，它避免了制造成本核算法对成本信息的扭曲，增强了 产品成本信息在定价决策等企业经营决策中的基础性作用。本文选择基于作 业的产品定价决策作为研究方向，是因为产品定价关系到企业的生存和发展， 而且目前对这一理论的研究尚未取得实质性进展。 本文构建了基于作业的成本性态模型，并依据通用成本性态模型构建了 基于作业的本量利分析模型，以此为基础，构建了基于通用成本性态模型的 完全成本加成定价、变动成本加成定价及变动与作业成本定价模型，并给出 了后两种模型的简化形式。此外，在综合考虑需求价格弹性的基础上，给出 了基于作业的系列产品最优定价决策模型。最优定价决策可保证企业利润最 大化目标的实现，这些模型的建立为企业进行定价决策提供了可行的方法。 本文还研究了基于作业的新产品定价决策问题，分别给出了基于全新产 品及其它新产品的定价决策模型，在此基础上，对新产品的定价策略进行了 研究。 关键词：作业成本法；成本性态；本量利分析：定价决策 AbstractDHe Abstract DHe to the impetuous development of advanced manufacture technelegy (AMT)。some fundamentally changes inside and outside an enterprise have taken place．They make manufacture costing not meet operation decisions’needs，SO the activity-based costing(ABe)based on driver theory comes into being,which Can refrain from distortion of the traditional costing to cost information．and enhance the basic function of cost infoFination in operation decisions such as pricing． Because product pricing is related to an enterprise’8 existence and development． research on the theory hasn’t made Virtual progress，this P卸er considers activity-based product pricing decision as its research direction． This Paper constructs activity-based cost behavior models．Then based the common model，it constructions activity-based cost．volume．profit(cvP) model．On the basis of the medel，it consUucts full cost，vailable cost，variable and activity COst plus pricing models based on也e common cost model．and simplifies the last two models．What’S more，on the consideration Elasticities， it constructs optimal product line pricing decision model based on ABC． This Paper still studies new product pricing decision under ABC，constructs new product pricing decision models．On the basis of these models．it researches pricing countermeasures．At last，this paper studies competition pricing and product pricing for taking advantage ofunused production ability． Keyword activity-based costing(ABC)；c