Study On The Marginal Cost Of Production Capacity Under The Angle Of Equilibrium

With the progress of science and technology and the development of economic, theinternational competition is becoming fierce and the market demand is changeable.Therefore, business cost management must be strengthened to achieve and sustain costadvantage, then enterprises can be in an invincible position in fierce market competition.This paper intended to use the equilibrium theory in economics and the costmanagement, business forecasting and decision theory in accounting, combined with theactual circumstances of the particular enterprise. From the perspective of a balancedproduction capacity to analyze the marginal cost of the enterprise, made the cost ofproduction per unit of product consumed by the utility maximization, then on this basis,explored the optimal production decision-making program under balanced capacity of themanufacturing enterprises, provided a theoretical basis for balanced use of the corporatecapacity. This thesis focused on the existing imbalance of production capacity ofmanufacturing enterprises, did the following research:(1) Summed up the dynamic research of the related field domestic and international,introduced the equilibrium theory, utility theory in economics and product costing andanalysis of theoretical in accounting, provided a theoretical basis for the commencement ofthe paper.(2) Deeper into the joy long airbags company site visits, found the problem thatimbalance in the production of the company’s production capacity, and then for this issue，to make the product cost analysis of the three major components of the airbags（gasgenerator、steering wheel、on cover）for this company, then came to the best mode ofproduction with the use of a comparative analysis, so as to effectively to arrange theproduction, and then made the marginal cost of the product down to the lowest level, this isto meet the order demand for the premise to achieve a balanced production capacity.(3) By the specific case analysis of the joy long airbags company, summed up how todevelop the production of the optimal production decision-making program when thegeneral corporate face of the production capacity is not balanced，and clarified the scope ofthis decision-making program.