摘 要：我国食品市场竞争激烈。众多企业的失败率较高，企业平均寿命只有3—5年，这是由于我国食品行业的大多数产品的利润很薄，需要靠降低生产成本和实现市场规模效益达到企业预期的利润目标，而在生产成本的构成中，不可变成本应该成为企业经营管理者高度重视的一个方面，其中固定资产的投资所占的比重通常会成为生产成本居高不下的重要因素。从企业经营战略的角度出发，如何在可行的范围内，尽可能降低固定资产的投资，是食品企业需要优先考虑的问题。而这一点，又与具体食品企业的产品结构密切相关，如果现有的产品结构不能使企业获得较理想的销售额和利润回报，则盲目扩大投资规模将使企业背上沉重的成本负担。所以，企业在项目投资的决策上，必须要结合自身现有产品结构，需要对产品市场能力和盈利能力做深入的分析，在此基础上，决定投资的规模，使之与产品结构相匹配，保持合理投资规模、优化投资结构。通过对大量食品企业的调查，本人认为上述问题在食品企业均或多或少有所反映。因此本论文通过参考大量文献和实际案例，重点研究产品结构对于小型食品企业投资规模的制约和影响。为小型食品企业合理投资和积极改善产品结构，从而在投资规模与产品结构相适应方面提供有意义的思路。
关键词：固定资产；投资规模；产品结构
Concerning the small-scale enterprise product structure on the influence of the benefit of investment
Abstract: China food market competition is intense. Many enterprise of failure is higher, enterprise average life expectancy is only 3-5 years, this is because most of the products in the food industry profits were thin, need to rely on to reduce the production cost and realized market scale benefit achieve enterprise expected profit target, and the composing of the production cost, do not become this should become highly enterprise managers one aspect of fixed asset investment, including the proportion that usually become the important factor of production cost is high. From the perspective of enterprise management strategy, how in feasible range, reduce the fixed asset investment, is food enterprise need priority. And this, and with specific food enterprise product structure closely related, if the existing product structure cannot make enterprise with satisfactory returns of sales and profits, the blind to expand investment scale will make enterprise back the cost burden of heavy. Therefore, enterprises in the project investment decision making, must according to its own existing product structure, need to product market ability and profitability do thorough analysis, based on this, the size of the investment decisions, which match with product structure, keep the rational investment scale, optimize the investment structure. Through the investigation of large quantities of food enterprise, I think that the above problems in food enterprises were more or less reflected. Therefore, this paper, by a large number of documents and actual cases reference, focus on product structure for small food enterprise investment restriction and influence. For small food enterprise reasonable investment and actively improve product structure, thus in the investment scale and product structure provide meaningful to adapt the ideas.
Key words: Fixed assets;investment scale; product structure
目 录 8000字
摘 要 1
关键词 1
一 产品结构与投资效益的定义 2
二 产品的成本 3
（一） 产品的变动成本 3
（二） 产品的固定成本 4
三 影响投资规模的主要因素 4
（一）市场对产品的需求程度 4
（二）产品的市场生命周期 5
1引入期 5
2成长期 5
3成熟期 5
4衰亡期 5
四 企业产品组合 6
五 投资规模的大小 8
六 产品组合的选择 8
七 结论 8
参考文献 8
致 谢 10 |
