【作者】 王蕾；

【导师】 李丽君；

【作者基本信息】 东北大学 ， 会计硕士（专业学位）， 2017， 硕士

【摘要】 在经济新常态环境下,社会高水平发展,竞争日益激烈,企业要想在竞争中立于不败之地必须制定合适的发展战略,而企业产品的价格直接影响企业的销量和收益,是企业在市场竞争中的核心问题,也是企业发展的重中之重。企业在进行产品定价决策时,要全面考虑自身及上下游的实际情况,充分分析影响产品定价的因素,这样制定出的定价决策才会符合企业的发展战略。本文以制造企业S公司为研究对象,对其定价问题进行了研究。S公司根据其发展战略和实际生产经营状况制定了“市场领先”的营销目标,但是其下游企业存在资金约束问题,严重影响S公司产品销售量,导致S公司无法实现市场领先的营销目标。为解决这个问题,S公司结合自身及下游Q公司的财务状况,采用了供应链金融模式,研究发现S公司的产品定价决策没有适应新的模式,存在许多不足之处。基于此背景,论文在供应链金融模式下,重新为S公司进行定价决策,使其产品定价决策得以优化,并结合数量折扣和收益共享契约,研究S公司的定价决策问题。本文首先介绍了供应链金融和产品定价的相关理论,并分析了供应链金融对定价的影响,然后对所研究的制造商S公司进行分析,发现该公司在供应链金融模式下的产品定价存在问题,探讨如何在供应链金融模式下为S公司重新进行定价决策。为提高S公司的销售量和收益,在供应链金融模式下结合数量折扣和收益共享契约进行产品定价决策,并对三种情况下的销量和收益进行分析比较,从而得出最适合S公司的产品定价决策。最后,对于所研究的具体定价决策进行归纳、给出建议,并对未来研究提出几点展望。论文研究结果表明:供应链中的核心企业S公司在进行产品价格时,不仅要考虑自身的发展战略还要考虑上下游企业的具体情况,尤其是在下游企业存在资金约束问题的情况下,引入供应链金融模式能提高S公司的销售量和收益。在供应链金融预付账款融资模式下,结合数量折扣契约为S公司进行定价决策能提高该公司销售量,结合收益共享契约进行定价决策能提高该公司的收益。更多还原

【Abstract】 Under the economic environment of the new normal,high levels of social development,the increasingly fierce competition,the enterprise to be in an impregnable position in the competition must develop a suitable development strategy,and the price of the product directly influence the enterprise’s sales and profits,is the key problem in enterprise in the market competition,also is the key of the enterprise development Enterprise in product pricing decisions,should fully consider their own and the actual situation of the upstream and downstream,fully analysis of factors influencing the price of products,so make pricing decision would conform to the development strategy of the enterprise.This thesis,taking S Company as the research object,makes a research on its pricing.Based on its development program and practical manufacturing and operating situation,S Company made the marketing strategy of "Giving priority to the market".However,there are some capital restrictions among its sub-companies which have a seriously adverse effect on S’s sales volume.Thus,it hinders S for achieving its marketing goal based on S Company’s practical situation and the financial conditions of its sub-company Q,S has decided to adopt financial supply chain mode.It has been found out from the research that the pricing policy S has been adopting does not suit the new mode,which has many disadvantages.Based on this situation,this thesis reenacts the pricing policy for S Company for optimization under the financial supply chain mode,and also analyzes the problems among making decisions of pricing,combined with quantity discount and benefit-sharing contract.Firstly,this thesis gives a general introduction on relevant theories of financial supply chain and enterprises’ pricing and analyzes the effect of financial supply chain mode on pricing;secondly,by analyzing S Company,it has found out that there are some problems of pricing under the financial supply chain mode,which leads to the discussion about how to reenact the pricing decision under the exactly same mode.In order to increase the sales volume and interests,by combing quantity discount and benefit-sharing contract under the financial supply chain mode and analyzing and comparing different circumstances,the final product pricing decision was made;lastly,this thesis give a summary for these specific pricing decisions,provides with advice and puts forward a certain of expectations for future research.According to the research by this thesis,it can be concluded that,in the process of making pricing decisions,joint enterprises in the supply chain should attach great importance on supply chain’s management.The sales volume and interests can be increased with the financial supply chain mode especially when there are capital restrictions in sub-companies.Under the financial supply chain of prepayment and financing,when making pricing decision for S Company,taking consideration of quantity discount will improve its sales volume,taking consideration of benefit-sharing will increase its revenue.更多还原