【摘要】 以作业成本法为基础,提出了作业能力模型,把能力损失划分为结构性能力损失和需求不足能力损失,给出了作业以及分配过程的能力损失计算方法,提出了基于能力损失信息和成本信息的价格决策方法。最后给出一个利用能力损失信息进行价格决策的实例。更多还原

【Abstract】 To analyze how capacity loss influences the cost and to help the enterprise to make right marketing decisions, an activity capacity model is proposed based on the activity-based costing (ABC). In the model, the capacity loss is divided into structural capacity loss and insufficient demand capacity loss, and a calculating method of both types of capacity loss of individual activity and total ABC system is given. Furthermore the relationship between the benefit of enterprises and price of products based on the capacity loss and cost information is analyzed. Finally, a case study of how to use the capacity loss information to make decisions is shown.更多还原