产品组合决策是企业根据市场需求、竞争形势和企业自身能力对产品组合的宽度、长度、深度和相关性方面做出的决策。产品组合可以用广度、长度、深度、黏度来说明。
产品组合决策关系到企业的效益。
Determining product mix connects to the benefit of an enterprise.
产品盈利能力分析是产品组合决策的基础,而有效的盈利分析有赖于产品成本的准确性和完整性。
Analysis of product profitability is a foundation of product mix decision. A valid analysis is dependent on the accuracy and integrity of cost information.
传统的ABC决策模型和TOC决策模型在进行产品组合决策时,得到的产品组合方案往往差异很大甚至完全相反。
Traditional ABC and TOC decision models often lead to quite different, even contrary results in decision of product mix.
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