产品最佳质量水平的确定

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一、利用利润最大化确定利润最大化是企业追求的最终经济目标,而与之相关的销售收入与销售成本是直接影响利润大小的要因,这两个要因又与质量息息相关.如图1的S曲线所示,它反映了质量与销售收入的关系,表明在开始阶段,随着质量的提高,销售量增多,销售收入增加.而当质量提高到一定程度后,因价格上升,销售量将减少,销售收入增长缓慢,甚至下降.曲线C反映了质量与成本的关系.在开始阶段,由于产品的质量低,销售不畅,造成产品积压或用户购买产品后要求索赔,使成本较高.
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