| 摘要: |
| 根据现代工业企业生产的特点和实际核算的需要，对投入产出表的结构进行了改进和分解。利用改进后的模型分析了现代工业企业生产过程中某产品成本变化、某产品基本投入变化、原材料价格变化以及外购件价格变化对本企业产品成本的影响程度。 |
| 关键词: 工业企业,产品成本,投入产出模型,灵敏度分析 |
| DOI： |
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| 基金项目: |
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| An Input-Output Model and Cost Sensitivity Analysis of Industrial Products |
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| Abstract: |
| According to the character of preduction and the demand of accounting in the medern industrial enterprises, the structure of input-output medel is modified and subdivided. Using the improved medel the effects of variations of some preduct's basic invests,raw material prices and bought part's price on the cost of the products made in the enterprise are analysed. |
| Key words: industrial enterprise,cost of product,input-output model,sensitivity analysis |
