边际成本在企业理财中的应用研究.doc

目 录 摘 要 II Abstract III 1. 引言 1 1.1 选题背景 1 1.2 研究目的及意义 2 1.3 研究方法 2 2. 研究边际成本法的文献综述 3 2.1 国内外研究现状 3 2.2 本文的研究内容 4 3. 边际成本法的理论分析 5 3.1 宏观层面 5 3.2 微观层面 5 3.3 边际成本在设备更新中的理论分析 6 4. 边际成本在企业理财中的运用 9 4.1 应用边际成本的总体思路 9 4.2 边际成本企业的理财决策分析 9 4.3 具体案例分析 9 5. 结论 12 致 谢 13 参考文献 14 边际成本在企业理财中的应用研究 摘 要 随着我国经济的快速发展，我国制造业相对于其它行业发展较快，成为国民经济增长的主要源泉。对此，制造业产品价格的波动对通胀会造成不小的影响，而决定企业价格的主要因素是边际成本加成。企业的边际成本加成反映了价格与边际成本的偏离，是在单位成本基础之上的一种利润比例，其大小往往由企业的垄断势力决定。企业所拥有的垄断势力大小主要取决于其所处行业的市场结构，而市场结构又会随着宏观经济的周期性运行不断地发生变化，进而使得微观企业的价格成本加成幅度与宏观经济的周期性运行密切相关。此外，企业价格成本加成的幅度又直接反映着企业的利润率水平，其整体水平的高低在影响企业投资决策的同时也必然通过影响收入水平而影响居民消费和储蓄决策。可见，了解边际成本加成在经济周期中的变动规律将有助于准确把握和理解经济周期中价格波动的特征和机制，对企业微观定价行为的研究也有助于我们理解宏观经济运行的微观机理，具有重要的意义。 关键词:边际成本，逆周期，面板数据 Research on the application of marginal cost in enterprise financial management Abstract With the rapid development of Chinas economy, compared with other industries, Chinas manufacturing industry has developed rapidly, and has become the main source of national economic growth. In this regard, the volatility of the price of manufacturing products will cause no small impact on inflation, while the main factor determining the price of an enterprise is the marginal cost plus. The marginal cost of an enterprise reflects the deviation from the price and the marginal cost, which is a kind of profit ratio based on the unit cost. Enterprises have the monopoly power depends mainly on the market structure of the industry, and market structure will change continuously as macroeconomic cyclical operation, thus making the cost of micro enterprise addition is closely related to the amplitude and macroeconomic cyclical operation. In addition, the magnitude of the price cost plus directly reflect the level of enterprises profit rate, the level of the overall level of influence the investment decision of the enterprises at the same time is also bound by influence the level of income affect household consumption and savings decisions. Visible, understand of marginal cost plu