过去各级物价部门没有把商业经营成本调查摆到应有的位置,这不能不说是工作中一个缺陷和失误。本文想就开展商业经营成本调查谈点认识,以引起各级物价部门的重视。 1、开展商业经营成本调查,是由商业经营成本在价格组成中的地位所决定的。所谓商业经营成本(也简称商业成本),是指商业企业经营商品所发生的费用;它一般由进货价格和流通费用构成,是形成商品销售价格的基础。在商品销售价格和税金一定的情况下,商业经营成本越低,销售商 In the past, the price departments at all levels did not put the investigation of commercial operating costs in the right place. This cannot but be said to be a flaw and mistake in the work. This article would like to talk about the cost of conducting commercial business surveys, so as to attract the attention of the price departments at all levels. 1. The investigation of commercial operating costs is determined by the status of commercial operating costs in the composition of prices. The so-called commercial operating costs (also referred to as business costs) refer to the expenses incurred by a commercial enterprise for the operation of a commodity; it is generally composed of the purchase price and the circulation expense and is the basis for the formation of the sales price of the commodity. In the case of certain sales prices and taxes, the lower the commercial operating costs, the seller