在治理、整顿的新形势下,乡镇企业如何确定产品生产的合理经济界限,对科学组织生产,合理确定资金投向,提高资金的使用效益,巧渡难关图生存、提高素质求发展,都具有十分重要的意义。乡镇企业产品生产的取舍决策,传统的定性分析方法是靠拍脑门,盲目地一锤定音,常常造成决策失误,给企业带来不应有的损失。如何科学地确定产品生产的合理经济界限,正确做出产品生产与否的决策呢?我们可以借助于边际分析法,认真对企业固定费用、变动费用和销售收入之间的函数关系进行动态的定量分析,通过考察“边际科润”来确定产品生产的取舍,使决策建立在 Under the new situation of governance and rectification, how township and township enterprises determine the reasonable economic limits of product production, scientifically organize production, reasonably determine the direction of capital, increase the efficiency of the use of funds, and survive the difficulties and improve quality and development, all have a Significance. The decision-making of the production of township and township enterprises, the traditional qualitative analysis method is to rely on the brain, blindly hammered a hammer, often resulting in decision-making mistakes, bringing undue losses to the enterprise. How can we scientifically determine the reasonable economic limits of product production and correctly decide whether to make a product or not? We can use the marginal analysis to seriously quantify the functional relationship between fixed costs, variable costs, and sales revenue. Analysis, through the inspection of “marginal management” to determine the choice of product production, so that the decision-making