最近一个时期以来。广东顺德万和集团低价销售的做法,不仅在燃气热水器行业内部引起了轩然大波,就是在新闻和经济理论界也引发了一场激烈的争论。争论的焦点在于万和集团的做法是否属于低价倾销,是否有违行业自律价格。本文无意从产品的技术性能及检测指标诸方面进行评价,但若透过这一竞争现象剖析一下企业竞争目标方式的选择及其效果,并从“两万之争”中得出一些启示,也许是有所裨益的。一、企业竞争的目标选择在经济学的意义上,企业竞争的目标通常被假定为利润最大化,但要实现这一目标,企业可以有两种不同的战略选择。首先,在生产和销售成本既定的条件下,企业可以选择销售收入最大化的发展战略。因为企业的利润等于销售收入减去成本,其中销售收入又等于销售价格与销售数量的乘积。由于竞争性市 For the most recent period. The practice of low-cost sales of the Shunde Group in Shunde, Guangdong not only caused an uproar within the gas-fired water heater industry, but also triggered a fierce debate in the news and economic theory circles. The focus of the debate is whether the Wanhe Group’s practice is a low-cost dumping and whether it violates the self-regulatory price of the industry. This article does not intend to evaluate the product’s technical performance and testing indicators. However, if this competition phenomenon is used to analyze the choices and effects of the enterprise’s competitive goal, we can draw some inspirations from the “Twenty Thousands of Arguments”. Maybe it is helpful. First, the choice of corporate competition goals In the sense of economics, the goal of corporate competition is usually assumed to maximize profits, but to achieve this goal, companies can have two different strategic options. First of all, under the premise of production and sales costs, companies can choose the development strategy of maximizing sales revenue. Because the profit of a business is equal to the sales revenue minus the cost, which is equal to the product of the sales price and the sales amount. Due to the competitive city