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传统的成本定价法采用某一会计期间的生产成本为基础,忽视了价格与产销量之间的动态联系。而事实上,在相关范围内,单位产品成本将随产销量的变动而变动,以产品成本为基础的产品售价与产销量之间是一个不能须臾割裂的动态的有机结合。
The traditional cost pricing method takes the production cost of a certain accounting period as the basis and ignores the dynamic relationship between price and sales volume. In fact, within the relevant scope, the unit product cost will vary with the production and sales volume. The product cost and product sales volume are a dynamic organic combination that can not be separated.