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本文针对钢铁企业单阶段生产周期内(以月为单位)的生产特性,指出钢铁企业某一生产线的各大类产品的吨钢变动成本在较短生产周期内是固定的。本文针对钢铁企业短期成本特性,指出应用边际成本法对钢铁企业产品进行最优定价研究是不适当的。本文对在钢铁企业最优定价研究领域中边际成本法难以作为有效工具的基本机理进行了分析。
In this paper, according to the production characteristics of the iron and steel enterprises in single-phase production cycle (monthly), it is pointed out that the change cost per ton of steel of each major product in a certain iron and steel enterprise in a production line is fixed in a short production cycle. In this paper, according to the short-term cost characteristics of steel enterprises, it is not appropriate to apply the marginal cost method to the optimal pricing of steel products. This paper analyzes the basic mechanism that marginal cost method can not be used as an effective tool in the field of optimal pricing of iron and steel enterprises.