【作者】 王蕾；

【导师】 李丽君；

【作者基本信息】 东北大学 ， 会计， 2014， 硕士

【摘要】 随着商品经济的蓬勃发展,价格竞争愈发激烈。为了缓解不断的竞价压力,保证一定的利润水平,企业必须寻求合理的定价决策。在对产品定价过程中,企业只有从实际情况出发,分析影响产品定价的各方面因素,才能制定出最优的产品定价决策。本文以中小型制造企业QD公司为研究对象,根据QD公司的实际生产经营状况,发现QD公司的产品定价方案并不完善,还存在一些不足之处。针对这一问题,为QD公司重新制定产品定价决策,使其产品定价方案得以优化,也为与QD公司情况相似的企业提供产品定价决策的参考建议。本文针对QD公司的产品定价问题展开研究,依据产品定价相关知识及理论,结合QD公司的经营现状,对该公司在产品定价方面的实际状况及存在的问题进行了全面的分析。通过分析发现,QD公司在产品定价决策中不能忽略初始资金问题,资金约束会影响最优定价决策的制定。QD公司作为中小型制造企业,在面临资金约束时,可以选择有效的融资服务来缓解资金压力,而与传统融资模式相比,供应链融资模式更能及时有效的解决QD公司的资金约束问题。因此,根据QD公司的实际生产经营状况及产品定价方面所存在的问题,为QD公司重新制定产品定价决策,并对所研究的定价决策进行分析比较,从而得出最终的产品定价决策。更多还原

【Abstract】 With the rapid development of commodity economy, price competition is becoming increasingly fierce. In order to alleviate the pressure constant bid to ensure a certain level of profits, companies must seek reasonable pricing decisions. In the process of product pricing, companies need through the actual situation, analyze a variety of factors affecting product pricing, in order to develop the optimal pricing decisions. In this paper, the small and medium manufacturing enterprises QD companies for the study, according to the QD company’s actual production operating conditions, I found the problem of QD company’s product pricing decisions. To solve this problem, I re-enacted the product pricing decisions for QD company, not only to optimize the decisions, but also provide reference to the proposed product pricing decisions of a similar situation with the company’s business.This paper studies the QD company’s product pricing problem. Based on the existing knowledge and theory of pricing, and combined with the QD company’s operating status, the paper analyzes the actual situation and the pricing of the company. Through the analysis of the problem, QD company found that the initial funding problem can not be ignored, because it will affect the result of optimal pricing decisions. QD company as a small and medium manufacturing enterprise, when it faces capital constraints, it can choose effective financing services to ease the financial pressure. Compared with the traditional financing model, supply chain financing model is more timely and effective. Therefore, according to the company’s actual production operating conditions and pricing problems, the paper re-enacted product pricing decisions for the QD company, and got the final product pricing decisions.更多还原