在激烈的市场经济环境中,供电企业为吸引客户、扩大销售量,除了向客户提供优质的产品外,还必须加强优质服务、进行广告宣传,这部分销售成本正在不断增长。这部分销售成本决策是供电企业成本决策不可缺少的一方面。由于电能产品不可存储,产销一体完成,这就造成了一种自然的赊销, In the fierce market economy environment, power supply enterprises in order to attract customers and expand sales, in addition to providing customers with quality products, but also must strengthen the quality of services, advertising, this part of the cost of sales is growing. This part of the cost of sales decisions is an indispensable part of the cost decision-making of power supply enterprises. As the energy products can not be stored, production and marketing completed one, which resulted in a natural credit,