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本文以在中国境内销售的高档消费品的价格构成作为切入点,通过对高档消费品生产、流通和销售三个主要环节中各自成本占终端市场零售价格比重的揭示,指出现有的“关税论”、“代理费用论”和“物流费用论”都无法完整解释造成高档消费品在境内外市场销售价格差异的成因。真正支撑中国境内市场高档消费品高昂价格的是具有无形资产特征的该高档消费品的“品牌价值”溢价。
Based on the price composition of the high-end consumer products sold in China, this paper reveals the proportion of the respective retail costs in the terminal market through the three major links of the production, distribution and sale of high-grade consumer goods, and points out the existing “tariff theory ”“, ”Agency fee theory “ and ”logistics cost “ can not completely explain the causes of high-end consumer goods in domestic and overseas markets, the difference between the sales price. The real high price of consumer goods in the domestic market in China is characterized by the intangible assets of the high-end consumer goods ”brand value " premium.