近年来 ,由于原材料价格不断上涨 ,燃料动力和各项生产费用不断上升 ,而产品售价却一再下降 ,使力车胎生产企业经济效益大幅度滑坡 ,这是普遍的问题。但是 ,在企业的生产经营中 ,我们还发现一种现象 ,就是价高者不一定盈利 ,价低者也不一定亏损(假冒伪劣产品不作本文讨论的议题 In recent years, due to rising raw material prices, fuel power and various production costs have continued to rise, and the product prices have fallen again and again, which has caused the economic benefits of tire manufacturers to drastically decline. This is a common problem. However, in the production and operation of enterprises, we have also found a phenomenon that those with higher prices are not necessarily profitable and those with low prices are not necessarily at a loss. (Fake and shoddy products are not subject to the discussion in this paper.