多选题
下列各项中可利用差量成本这一概念做决策的包括（）
发布日期：2022-07-07
不同生产能力利用率下的成本差别决策
接受追加订货决策
不需用的设备出租或出售决策
零部件的外购还是自制决策
半成品继续加工还是直接出售决策
试题解析
生产能力利用率
生产能力利用率是指实际GDP与潜在GDP的比值，它是衡量经济景气程度及分析经济运行效率时一个非常重要的指标。在企业中，是指企业一个生产项目实际投产运营生产能力与设计生产能力的比值。
- 中文名
- 生产能力利用率
- 性质
- 概率
- 领域
- 工业
- 定义
- 实际GDP与潜在GDP的比值
追加订货
追加订货通常是指在计划执行过程中，由外单位临时提出的额外订货任务，即正常订货以外的订货。只有对方出价略高于产品的单位变动成本，并能补偿专属的固定成本，便可以考虑接受。
- 中文名
- 追加订货
- 定义
- 追加订货通常是指在计划执行过程中，由外单位临时提出的额外订货任务，即正常订货以外的订货
成本
成本是商品经济的价值范畴，是商品价值的组成部分。人们要进行生产经营活动或达到一定的目的，就必须耗费一定的资源，其所费资源的货币表现及其对象化称之为成本。 并且随着商品经济的不断发展，成本概念的内涵和外延都处于不断地变化发展之中。从另一个角度成本上讲也可以是做出某种选择必须付出的代价，当人们“舍鱼而取熊掌”时“鱼”便是人们的成本，当商家投资时，商家的付出货币等便是商家投资的成本。
- 中文名
- 成本
- 拼音
- chéng běn
- 外文名
- Cost
- 所属学科
- 经济学
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