商品流通费节约或浪费(超支)额的计算,通常用的算式是:本期实际商品销售额×(本期实际费用率-本期计划或对比期实际费用率)。这公式的计算原理是对的,也比较简便。但是,其计算结果能否正确考核费用的节约或浪费?是值得商榷的。商品流通费是商业企业经营过程中耗费的活劳动和物化劳动的货币表现。在各具体项目中,有些费用是随商品销售额增减而变动,称为直接费用或可变费用;有些费用一般不随商品销售额增减而变动,称为间接费用或相对不变费用。如果用上列算式把两类不同的费用笼统地混合计算,按综合费用率考核其节约或浪费,实际上把由于因商品销售额变动,间接费用不随着变动,而增加或减少的那部分经营利润,视同费用的节约或浪费来考核。也就是将增产作为费用的节约,或将减产作为费用的浪费来考核。虽然最终的 The calculation of saving or wasting (overrun) commodity circulation fee is usually calculated using the actual sales amount of the current period × (the current actual expense ratio - the current planned or comparative actual expense ratio). This formula is the calculation principle is right, but also relatively simple. However, the calculation results can correctly assess the cost savings or waste? Is questionable. The circulation of goods is the monetary performance of living labor and materialized labor consumed in the business operations of commercial enterprises. In each specific item, some of the expenses vary with the increase or decrease of the sales of goods, which are called direct costs or variable expenses. Some expenses generally do not change with the increase or decrease of the sales of goods, which are called indirect expenses or relatively unchanged expenses. If the two different types of costs are mixedly calculated by the above formula and their savings or wastested at the comprehensive cost rate, in fact the part that is increased or decreased due to the change in the sales of goods and the indirect costs does not change with the changes Profit, as cost savings or waste assessment. That is, increasing production as a cost savings, or cut the cost of waste as an assessment. Although final