作　　者： ;

机构地区： 岭南师范学院

出　　处： 《企业经济》 2013年第4期80-83,共4页

摘　　要： 成本加成法是许多工业企业定价的主要方法，无缝钢管行业是典型的以成本加成法为主定价的行业。在当前行业竞争激烈的环境中，较为精确地估计产品价格未来变化，对企业正确决策极为关键。本文基于成本加成理论推导出无缝钢管价格预测的理论模型，以定价基准品种热轧无缝钢管为例，主要运用误差修正方法进行实证分析，结果显示价格预测模型精度良好，并估计出该产品的行业利润为负，经济学解释与现实极为符合。 Cost plus pricing is the main method for many industrial enterprises and the seamless steel pipe industry is typical to use this way. In the current competitive and aggressive environment, it is the key for enterprises＇ correct decision-making to calculate accurately the future prices of products. This paper deduces the theoretical model of the price forecast of seamless steel tubes based on cost plus theory and mainly applies error correction method to price the hot rolled seamless steel pipe as benchmark. The results of our empirical study shows the precision of the price forecast model and the estimated value of negative industry profits of this pipe and the consistency of the model＇s explanation of economic theory with reality.

关 键 词： 成本加成理论 无缝钢管 价格预测 误差修正方法

分 类 号： [F272.1]

领　　域： []