本文是以本人所在的生产制造塑胶日常制品的A公司为研究对象,通过总
结制造塑胶日常制品行业特点,分析A公司目前在国际贸易中存在的主要问题,
提出了当前A公司在成本估算、报价策略和报价方法上存在严重的问题,报价
系统急需改进。
对于A公司的成本估算问题,作者根据现代财务会计原理,分析了 A公司
的塑胶日常制品的成本组成,发现A公司在产品的成本估算过程中存在成本分
类不明晰、随意加成成本、以及少计和漏记部分制造费用和非制造成本,使最
终的产品成本估算结果十分的不合理和不准确,严重影响了公司对外报价的准
确性和及时性。本文通过引用成本管理会计中标准成本系统方法,构建了以标
准成本系统方法为基础的、适合A公司产品特点的产品成本估算模型。它能够
准确地、及时地、合理地、相对公平地、明晰地估算出塑胶円常制品成本,为
准确快速地产品报价做好前期的准备工作。
在产品报价策略和报价方法方面,A公司所有产品都采取单一以利润为唯
一导向目标的售价加成定价法,价格制定比较混乱、客户抱怨严重、订单减少、
业绩不理想和利润下滑,使公司的正常经营受到严重影响,急需改变当前的局
面。作者通过分析各种定价方法的优缺点和适用范围,建议改变目前单一的以
售价加成定价法的产品报价方法,而是采用分类报价。主要从产品技术、客户
重要程度以及产能利用状况三个方面来制定报价策略,采取不同的定价方法,
提出了适合A公司的报价策略和定价模型。采取分类报价的方法可扭转目前A
公司的颓势局面,使A公司在利润、市场和竞争三个方面均得到改进,最终实
现A公司的持续经营目标。
另外,对于塑胶R常制品的主要原材料塑胶粒的价格易受国际原油价格波
动的影响,以及在国际贸易中公司的外汇收入易受到汇率波动等风险问题,建
MBA学位论文作^:宋玉洁
A公hj塑股[139;制品报价系统优化研究
议公司可以利用期货、金融工具等一系列的合理的方法来规避风险,以确保公
司的原材料以合理的价格正常供应以及减少公司的外汇的汇兌损失。
A公司的产品订单减少、业绩不理想和利润下滑使公司的高层已经意识到
公司在成本估算和产品定价方面存在的问题,已经开始逐歩改变传统的成本估
算和产品定价方法,在公司管理层的指导下,本人在自己负责的产品上使用本
文中的成本估算模型和产品定价方法,受到了良好的效果,客户的满意度明显
提高,订单量提升较快,业绩增加也不少,验证了本文中的成本估算模型和产
品定价方法是适合A公司的塑胶円常制品产品的,能够帮助实现A公司的持续
经营目标。
关键词:塑胶曰常制品,标准成本系统方法,产品成本估算,产品定价法
II
MBA学位论文作: 39;MT^
A公nj,fe| 139;制品报价系统优化￠1
ABSTRACT
With Chinese reform and opening to the outside over 30 years, most of
Chinese enterprises are gradually becoming more and more international, therefore, some of
traditional business model must be changed accordingly, for example, with regard to the cost
estimation and product pricing, some traditional methods do not suit for the demand of
international trade any more, which will weaken the competitiveness even normal operation of
the enterprise if traditional method on estimation cost and product pricing continue to be used.
Hereby the writher refer to plenty of latest research achievement at home and abroad, building
the model of cost estimation and quotation in accordance with the product feature and enterprise
medium-long term development
The enterprise mainly produced plastic product that the writer servicing in for now is taken
as a research subject. In this article, the writer raise the existed question regarding the cost
estimation, offering strategy and offering method in enterprise A via analyzing the industrial
feature, new quotation system urgently needed to be improved.
The writer analyzed the cost construction according to the modern financial accounting
principle, and found many questions during cost estimation, such as unclear cost classification,
miss some cost on manufacturing expenses and non-manufacturing cost, which seriously impact
the sales to offer correctly and timely. Through this article the writer project to construct a cost
estimation model by cost management accounting.
Regarding offering strategy and method. Company A just take single method —cost plus
pricing. Some of the big customer complain the price is too high although sometimes the order
quantity is pretty large, finally result in declining in turnover. In this article, the writer analyze
the advantage and disadvantage of each offering method, propose to take variable quotation
method instead of current single offering method, so that the company provide more competitive
price and enlarge the market share, and finally achieve the business goal at the end of the year.
Besides, as we know the price of the material always be affected by international crude oil
price, meanwhile foreign exchange rage is pretty uncertain, the writher come up with the idea on
how to avoid the risk via future exchange, financial tools to ensure decrease the loss.
Currently the orders are becoming less and less, turnover declined in the past one year about
25 percent. Management has realized the unreasonable method on cost estimation and product
pricing, and start transform step by step. The writher of this article attempts to this new way in
III
MBA学位论文作《:39;人A公uj塑胶11制品报价系统优化^究
the past several month and feel it indeed has positive effort on increasing business volume. And
prove this new cost estimation and product pricing is available.
Key Words: Plastic product, Standard cost system method, Product cost
estimation, Product pricing method.
IV
MBA学位论文作吝:^下.洁
A公uj塑胶| 1制品报价系统优化研究
目录
中文摘要I
ABSTRACT Ill
一、导由1
(一)论文研究的背景(二)国内外研究现状(三)论文的研究思路、内容与研究意义(四)论文的创新点二、塑胶闩常制品行业特点与A公司经营状况、主要困难(一)A公司的经营现状(二)A公司存在的主要问题及初歩分析(三)本章小结三、A公司产品成本估算存在的具体问题与修正方案(一)塑胶闩常制品的成本组成(二)A公司产品成本估算目前存在的问题(三)A公司产品成本估算的修正方案(四)本章小结四、A公司产品定价模式与报价策略分析
21
(一)A公司产品定价模式选择
21
(二)A公司的产品定价决策分析
29
(三)A公司报价中的主要外部影响因素分析及对策
35
(四)本章小结
38
五、结论与展望
40
参考文献42
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