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内河船舶的建造,一般经过设计图纸签订合同、开工生产、上船台、下水、验收交船等过程。生产周期比较长。船厂和船东之间的货款结算,大都按船舶制造进度,采用分期付款的方式。资金的时间价值不同支付期数和支付比例,将导致合同报价与实际船价之间的差异。灵活运用资金的时间价值,在船舶订价决策中具有一定作用。例如,某船厂与某船东洽谈一艘船舶的建造,厂方根据该船的设计图纸和装备要求,首先提出预算报价及根据建造进度分期付款的比例如下表: 船东根据自己的条件,对厂方提出的船舶报价,要求降低2%,而在分期付款比例方面可以适当灵活。在这种情况下,厂方是坚持原报价不让呢?还是考虑船东的要求。寻找更有利的订价选择?可作如下分析: 假设资金的月利率为6‰,广方的报价为P,则船东的还价为0.98P。厂方根据船东的要求,提
The construction of inland vessels, generally through the design drawings signed a contract, started production, boarding, launching, inspection and delivery process. Production cycle is longer. The settlement of shipments between the shipyard and the shipowner, mostly according to the progress of shipbuilding, using installments. The time value of funds with different payment periods and payment ratios will result in the difference between the contract price and the actual shipping price. The flexible use of the time value of funds plays a role in the pricing of ships. For example, a shipyard negotiates with a shipowner on the construction of a ship. According to the design drawings and equipment requirements of the ship, the factory first proposes the quotation of the budget and the installments to be paid according to the construction schedule. The following table shows the shipowners’ The quotation of the ship proposed by the factory is required to be reduced by 2%, while the proportion of installments can be appropriately flexible. Under such circumstances, is the factory insisting on the original quotations or considering the requirements of the shipowners? Looking for a more favorable pricing option? Can be analyzed as follows: Suppose the monthly interest rate of funds is 6 ‰, Guang Fang’s quotation is P, the owner’s counter-offer is 0.98P. The factory according to the requirements of the owner, mention