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对企业的产品品种进行分析,其必要性在于产品的品种与企业经济效益之间存在着内在的联系,产品品种分析的目的就是要揭示不同产品对财务成果的影响,为调整产品品种结构提供依据和方向。为此,在具体分析过程中,要注重两个问题:一是致力新产品的分析。企业能否占领和开拓市场,取得效益,很大程度上取决于企业能否适应市场需要,不断使产品更新换代,改进产品的结构、性能、外观等。二是对不同品种产品质量的分析,以便弃劣从优,促进企业产品整体质量不断提高。目前我们进行产品品种分析,主要是运用实物指标对企业产品品种构成及品种计划完成情况进行分析,这远远未达到产品品种分析的目的,且容易流于表
The analysis of the product variety of the enterprise is based on the inherent link between the product variety and the economic benefits of the enterprise. The purpose of the product variety analysis is to reveal the impact of different products on the financial results, and provide a basis for adjusting the product variety structure. And direction. To this end, in the specific analysis process, we must pay attention to two issues: First, we must devote ourselves to the analysis of new products. Whether the enterprise can occupy and exploit the market and obtain benefits will depend to a large extent on whether the enterprise can adapt to the needs of the market, constantly upgrade the product, and improve the structure, performance and appearance of the product. The second is to analyze the quality of different varieties of products in order to abandon the inferior and promote the continuous improvement of the overall quality of the company’s products. At present, we analyze product varieties, mainly using physical indicators to analyze the composition of product varieties and the completion of product varieties. This is far from the purpose of product variety analysis, and it easily flows to the table.