边际贡献理论在钢丝绳生产经营中的应用

运用边际贡献理论,以镀锌钢丝绳生产为例,分析该产品的变动成本和固定成本的测算方法,可知变动成本车间能控制,固定成本车间难以控制,变动成本考核制度比全部成本考核更科学合理;分析产品销售基价的制定方法以及盈亏平衡点的确定方法,推知在任何情况下产品的最低销售价格不得低于单位变动成本,否则就会出现真正意义上的亏本销售。

Application of marginal contribution theory to wire rope production and management

To analyze the calculating method of variable cost and fixed cost of the production of galvanized wire rope by using marginal contribution theory. It is known that variable cost can be controlled by workshop, but the fixed cost can＇t be controlled. The variable cost evaluation system is more scientific and rational than overall cost evaluation system. The making way of products sale basic price and the decision way of breakeven point are analyzed. The fact that lowest sale price of the products cant be under unit variable cost under any circumstances, if not the real significance selling at less than lost occurs are inferred.