在成品油价格和销售税金税率不变的条件下,降低商品流通费用是石油销售企业提高企业盈利水平,实现目标利润,提升企业价值的关键。石油销售企业降低商品流通费用可以通过商品流通费用削减计划来实现。 Under the condition that the refined oil price and the sales tax rate remain the same, lowering the circulation cost of commodities is the key for the oil sales enterprises to raise their profitability, achieve the target profit and enhance the enterprise value. Petroleum sales companies to reduce the cost of goods through the circulation of goods can be cut to achieve the cost plan.