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批发企业经营商品品种多、规模大,分析商品保本(利)销售额,仅仅计算综合保本(利)额是不够的,还应计算主要品种和大类商品的保本(利)额。如何计算分析?作如下探讨。批发企业综合保本(利)点的计算,不能用实物量表现,只能用货币金额反映,所以不能采用保本(利)销售量的计算公式,应使用“边际贡献法”,亦称“贡献毛益法”,即商品保本销售额=固定成本总额÷边际贡献率。该式子项加上“目标利润”,即为保利销售额的计算分析式。
It is not enough to calculate the comprehensive capital preservation (profit) amount only when analyzing the sales of capital goods (profits) of wholesale commodities. There are also many kinds of large and large-scale commodities to be sold by wholesale enterprises. The capital preservation (profit) of major varieties and commodities should also be calculated. How to calculate and analyze? The calculation of the comprehensive capital preservation (profit) point of wholesale enterprises can not be expressed in physical quantities but can only be reflected in monetary amounts. Therefore, the formula for calculating the amount of principal-guaranteed sales can not be used. The Marginal Contribution Law, also known as “contribution gross profit method ”, That is, guaranteed sales of goods = total fixed costs ÷ marginal contribution rate. This type of sub-item together with the “target profit” is the calculation of Paul’s sales analysis.