| 边际贡献法在服装投产决策中的应用 |
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| 引用本文： | 杨以雄,梁卫,顾庆良. 边际贡献法在服装投产决策中的应用[J]. 东华大学学报(自然科学版), 1994, 0(4) |
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| 作者姓名： | 杨以雄 梁卫 顾庆良 |
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| 作者单位： | 中国纺织大学服装系服装教研室(杨以雄，梁卫)，中国纺织大学管理系企管教研室(顾庆良) |
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| 摘 要： | 随着计划经济逐渐向社会主义市场经济过渡,服装企业的营销发生了显著的变化,而服装商品价格的随行就市,必将导致企业管理模式的变更。本文结合国有、合资服装工厂成本管理的现状,将边际贡献法应用于服装生产的盈亏分析和决策之中,提出以边际贡献率的大小,作为确定产品盈亏和是否投产的依据。这种方法尤其适用于服装多品种小批量生产,将为企业带来良好的经济效益。
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| 关 键 词： | 边际贡献 固定成本 变动成本 完全成本 利润 服装 |
APPLICATION OF MARGINAL CONTRIBUTION METHOD TO GARMENT PRODUCT DECISION |
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| Yang Yixiong,Liang Wei. APPLICATION OF MARGINAL CONTRIBUTION METHOD TO GARMENT PRODUCT DECISION[J]. Journal of Donghua University, 1994, 0(4) |
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| Authors: | Yang Yixiong Liang Wei |
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| Affiliation: | Yang Yixiong,Liang WeiDepartment of Apparel TechnologyGu QingliangDepartment of management |
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| Abstract: | Along with the evolution from central planning economy to the socilist market economy, the operation of the garment business undergoes a significant change. The dependence of clothing price on market demand and supply will surely lead to reform of enterprise management pattern.In this paper, the concept of marginal contribution is used to support the profit analysis and product decision of both state-run enterprises and joint ventures. Authors believe that itis suitable to have marginal contribution ratio as a criterion to measure the profit and loss of a product and to decide whether it will be put into line.The result is especially useful to the garment factory with product diversity confronting the growing competition. |
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| Keywords: | marginal contribution fixed cost variable cost full cost profit garment. |
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