科学的销售决策,可使企业受益匪浅;缺乏科学依据的销售决策,会使企业坐失良机。商品经济的发展,要求有企业财务人员参与的新的销售决策方式成为必须。一方面,销售部门需要从财务帐、表、册中收集有关资料数据和以财务人员的专业知识、技能之长来补已之短;另一方面,财务人员也需要从加速资金周转、保证生产需要角度出发,及时了解和掌握销售动态,指导和参与销售决策。财务人员参与销售决策,就是财务人员运用财务管理、会计核算及现代管理会计的知识技法,配合销售部门根据市场动态从企业整体经济效 Scientific sales decisions can benefit companies; lack of scientifically based sales decisions can make companies lose opportunities. The development of the commodity economy requires new sales decision-making methods in which corporate finance personnel are involved. On the one hand, the sales department needs to collect relevant data from the financial accounts, forms, and books, and supplement the financial personnel with the expertise and skills. On the other hand, the financial staff also needs to accelerate the turnover of funds and ensure production. It requires an angle to understand and master sales trends in a timely manner to guide and participate in sales decisions. Financial personnel participate in sales decision-making, that is, financial personnel use financial management, accounting and modern management accounting knowledge techniques, with the sales department according to market dynamics from the overall economic efficiency of the enterprise