基于财务学的产品定价问题及理论分析

摘要I摘要企业的产品定价是企业战略中极其重要的组成部分，直接影响企业的竞争能力，盈利能力和长远发展。但产品定价又是一件棘手的事情，所以长期以来一直是企业经营管理的一个重点和难点。这充分说明了定价在企业营销战略中的重要性。随着国内竞争国际化、国际竞争国内化的全球竞争格局的形成，越来越多的企业管理人员认识到定价的重要意义，也发现在企业的营销活动中制定合理的价格并不如想象中的那么容易。因此有必要在“新型加转轨”的经济环境背景下，探讨适合企业发展的定价模式。文章采用理论分析与实际案例相结合的方法，对我国的产品定价模式进行了分析，并讨论了定价模式的改进方法。首先通过分析发现，现行定价模式不能反映价值规律的要求，不利于社会资源的有效利用。不论从企业角度还是社会角度来说，都不是最有效的方法。但是，这种定价模式在现阶段又是调节多方利益的最好选择。其次，在定价模式下，买卖双方存在的最大争议就是关于产品价格构成问题。文章讨论了企业内部对于定价的基础数据分析和审核内容，从工时分摊、成本归集各个方面对X产品定价的基础数据与审核进行了分析。研究发现，该产品成本费用归集混乱、不能反映真正的生产成本；与现行的完全成本核算体系为基础的现行定价模式在定价的规范性、数据的准确性等方面都存在着很多的问题，需要更加完善成本核算体系。本文建议采用制造成本法代替完全成本法，采用制造成本法规范制造费用等。最后，本文提出了完善我国产品定价模式的建议，提出了企业应加强成本控制力度，完善产品定价外部环境的措施。关键词：定价模式，价格审核，成本加成本科生毕业设计（论文）IIABSTRACTIIIABSTRACTProductpricingisveryimportantstrategiccomponentinenterprise,directlyaffecttheenterprisecompetitionability,profitabilityandlong-termdevelopment.Butthepricingofproductsisatrickything,sohaslongbeenafocusoftheenterprisemanagementanddifficulties.Thisexplainedfullythatthepricinginenterprisemarketingstrategyofimportance.Withtheformationofglobalcompetition,moreandmoreenterprisemanagersrecognizetheimportanceofpricing,alsofoundintheenterprise'smarketingactivitiesinareasonablepriceisnotaseasyasimagined.Therefore,itisnecessarytofurtherstudythesuitablepricingmodelinthe“newemergenceandtransition”economy.ThearticleadoptmethodoftheoreticalanalysisandcasestudycombineeachotherforChineseproductpricingmodelisanalyzedandcomingupwiththeimprovementmeasuresofpresentpricingmodel.First,thecurrentpricingmodel,whichcan’tcomplywiththelawofvalue,isinefficienttoallocateeconomicresource.Itisnotthebestchoiceneitherfromtheenterpriseperspectivenorthesocialperspective.But,itisthemostsuitablechoicetoregulatetheprofitdivergencyofmulti-participant.Second,thegreatestcontroversyofthepricingmodelbetweenthesellerandthebuyeristhepriceprincipleandprocedure.Thepaperchecksthebasisdataanalysisaboutpriceandthecontentstoauditthepricingcostinsideofenterprise,includingman-hourallocation,cost-gatheringet.alandapplyingitinthecaseofXproduct.Thepaperfindsthattheproductcost-gatheringisconfusion;therealsoexistproblemsincostaccounting,thenormativeofpricing,theaccurancyofcostdata.Thepapersuggeststhattheenterpriseshouldadoptingthemanufacturecostinsteadoffullcostmethodtoregulatecostaccounting.Finally,thepapercomesupwiththemeasurestoimproveChinesepricingmodelbothfromtheenterpriseaspectandthegovernmentaspect.KEYWORDS:Pricingmodel,Priceauditing,Costplus本科生毕业设计（论文）IV目录V目录1前言........................................................................................................................11.1选题背景与研究意义......................................................................................11.2研究方法与研究目的......................................................................................11.3研究思路与主要内容......................................................................................22国内外研究文献综述................................................................................................32.1国内研究文献综述..........................................................................................32.2国外研究文献综述..........................................................................................53产品定价的基础理论分析........................................................................................73.1定价模式与方法..............................................................................................73.1.1成本导向定价模式................................................................................73.1.2市场导向定价模式................................................................................93.2定价模式评析................................................................................................103.2.1成本导向定价模式评析......................................................................103.2.2竞争导向定价模式评析......................................................................104我国企业的现行产品定价模式及其效用与问题分析..........................................114.1我国企业的现行产品定价模式——成本加成定价....................................114.1.1成本加成定价的定价原理..................................................................114.1.2成本加成定价的定价基础..................................................................114.2成本加成定价的效用分析——理论分析....................................................134.2.1市场效用分析......................................................................................134.2.2相关各方效用分析..............................................................................134.3成本加成定价的问题分析——案例分析....................................................154.3.1企业及产品简介..................................................................................154.3.2定价过程分析......................................................................................154.3.3问题分析..............................................................................................215完善我国企业产品定价模式的基本思路与其他对策..........................................235.1基本思路——以制造成本为基础制定产品价格........................................235.1.1制造成本定价的优势..........................................................................235.1.2实施制