对商业成本综合控制的思考王春燕商业成本也称商品经营成本，是商业企业已销商品耗费资金的总和。它由已销商品进价和已销商品应负担的商品流通费用组成。在流通领域里，商品进价计入商业成本是易为人们所理解的，而商品流通费何故也计入商业成本呢？马克思《资本论》中，... Consideration of the Comprehensive Control of Commercial Costs Wang Chunyan Commercial costs, also known as commodity operating costs, are the sum of money that commercial enterprises have already spent selling goods. It consists of the sales price of goods already sold and the distribution costs of goods already sold. In the field of circulation, it is easy for people to understand that the purchase price of goods is included in the commercial costs, and why commercial circulation costs are also included in commercial costs? In Marx’s “capitalism”, ...