基于成本决策方法的探讨

随着产品的国际化,对于成熟产品,同等产品的价格已成为是否具有市场竞争力的第一要素。而成本是决定价格的前提,对成本决策水平的高低,则显得尤为重要。本文从多个方面对成本决策的理论和方法进行探讨,期望成本决策能提高企业产品的竞争力。

Research Based on the Decision Making Method

With the internationalization of products, price of the similar product has become the first factor of the market competitiveness for the mature products. As cost is the premise of price making, it is particularly important for the ability of the cost decision-making. This essay explores the theory and methodology of cost of decision-making from different fields, and expects it can help enterprises to improve the competitiveness of their products.