{财务管理财务分析}基于财务学的产品定价问题及理论分析.docxVIP

{财务管理财务分析}基于财务学的产品定价问题及理论分析  ABSTRACT PAGE III ABSTRACT Productpricingisveryimportantstrategicponentinenterprise,directlyaffecttheenterprisepetitionability,profitabilityandlong-termdevelopment.Butthepricingofproductsisatrickything,sohaslongbeenafocusoftheenterprisemanagementanddifficulties.Thisexplainedfullythatthepricinginenterprisemarketingstrategyofimportance.Withtheformationofglobalpetition,moreandmoreenterprisemanagersrecognizetheimportanceofpricing,alsofoundintheenterprisesmarketingactivitiesinareasonablepriceisnotaseasyasimagined.Therefore,itisnecessarytofurtherstudythesuitablepricingmodelinthe“newemergenceandtransition”economy. ThearticleadoptmethodoftheoreticalanalysisandcasestudybineeachotherforChineseproductpricingmodelisanalyzedandingupwiththeimprovementmeasuresofpresentpricingmodel. First,thecurrentpricingmodel,whichcan’tplywiththelawofvalue,isinefficienttoallocateeconomicresource.Itisnotthebestchoiceneitherfromtheenterpriseperspectivenorthesocialperspective.But,itisthemostsuitablechoicetoregulatetheprofitdivergencyofmulti-participant. Second,thegreatestcontroversyofthepricingmodelbetweenthesellerandthebuyeristhepriceprincipleandprocedure.Thepaperchecksthebasisdataanalysisaboutpriceandthecontentstoauditthepricingcostinsideofenterprise,includingman-hourallocation,cost-gatheringandapplyingitinthecaseofXproduct.Thepaperfindsthattheproductcost-gatheringisconfusion;therealsoexistproblemsincostaccounting,thenormativeofpricing,theaccurancyofcostdata.Thepapersuggeststhattheenterpriseshouldadoptingthemanufacturecostinsteadoffullcostmethodtoregulatecostaccounting. Finally,thepaperesupwiththemeasurestoimproveChinesepricingmodelbothfromtheenterpriseaspectandthegovernmentaspect. KEYWORDS:Pricingmodel,Priceauditing,Costplus 西安交通大学城市学院本科生毕业设计（论文） PAGE V 目 录 PAGE VII 目录 TOC \o 1-3 \h \z \u 1 前 言1 1.1 选题背景与研究意义1 1.2 研究方法与研究目的1 1.3 研究思路与主要内容2 2 国内外研究文献综述3 2.1 国内研究文献综述3 2.2 国外研究文献综述5 3 产品定价的基础理论分析7 3.1 定价模式与方法7 3.1.1 成本导向定价模式7 3.1.2 市场导向定价模式9 3.2 定价模式评析10 3.2.1