加强收益分析 为经营决策提供依据  

Strengthening Income Analysis Providing Foundation for Management and Decision

作　　者：黄丽芬[1] 宋慧昌[1] 张厚[1] 

机构地区：[1]济南钢铁集团总公司,山东济南250101

出　　处：《山东冶金》2004年第1期59-61,共3页Shandong Metallurgy

摘　　要：为找出影响公司收益的相关因素 ,运用财务分析方法 ,从钢材收益价格及产品资源在各地区配置情况两方面着手 ,分析了销售环节的成本费用及实际销售价格与挂牌价格的差异 ,通过调整这些影响收益的相关因素 ,减少由于价格变动带来的净收益流出 ,指导公司定价政策。根据各销售区域的市场状况 ,进一步选择与自身相适应的销售方式 ,实现产品资源的最优化配置。In order to find up the relative factors influenced company's income, the cost of selling step and difference between actual selling cost and quoting price are analyzed by means of financial analyzing method and from two ways of steel income price and product resource condition in different areas. Through adjusting these relative factors, the pure income outflow caused by price change is reduced and it can guide company's price policy. According to the market condition in selling areas and selecting suitably selling method, the optimum arrangement of product resource can be realized.

关 键 词：收益分析 收益价格 经营决策 挂牌价 财务分析 钢铁工业 

分 类 号：F407.3[经济管理—产业经济]