亏损产品

浅析继续生产亏损产品合理性的不合理性

The Rationality That Continue to Produce The Product of the Deficiency

该机会成本应当作为亏损产品的变动成本，进而应用贡献边际的方法评价其盈亏，方可作为决策依据。

So we can use contribution margin method to evaluate the profit or loss and make it the basis of decision making .

论述了企业在决定是否继续生产亏损产品时应综合考虑各项因素，才能做出正确决策。

Discussed the business enterprise should synthesize to consider various factors when decide whether continue to produce the product of the deficiency , to make a right decision .

本文主要从现金持有量、应收账款信用条件、存货采购批量、亏损产品是否停产、是否接受特殊追加订货等短期经营决策方面谈机会成本的应用。

This article discusses the application of opportunity cost on the side of short term decision such as amount of cash hold , amount receivable , credit terms , inventory purchase lot , product at a loss and acceptance of special additional order and etc.

与此同时，矿山企业也面临资源枯竭，生态恶化，亏损严重，产品结构单一，非矿产业不发达的严重挑战。

At the same time , they are facing the serious challenges , such as exhausting resources , destroyed ecology , serious deficit , simple product structure , weak non-mining industry .