在商业企业中,商品流通费支出的节约和浪费直接影响企业经济效益的高低。评价一个企业的财务管理水平,必须考核企业费用支出的节约和浪费情况。现行商业会计制度和商业会计专业教材,对计算费用交出相对节约(浪费或超支)的公式是: 费用相对节约(浪费或超支)额=引算期商品纯销售额×(基期)费用率-计算期费用率这个公式的应用范围是有局限的。因为根据费用的性质,商品流通费应分为变动费用和固定费用。在正常情况下,前者随商品销售量的变化而变化;后者一般不与商品销售量发生同步变化。如果 In commercial enterprises, the savings and waste of commodity circulation expenses have a direct impact on the economic efficiency of enterprises. To evaluate a company’s financial management level, it is necessary to assess the savings and waste of corporate expenses. The current commercial accounting system and commercial accounting professional textbooks, the relative savings (to waste or overspend) to calculate the cost of the formula are: Relatively cost-saving (wasted or over-expenditure) = quotation period pure commodity sales × (base period) expense rate - The scope of application of this formula is limited. Because according to the nature of expenses, commodity circulation costs should be divided into variable costs and fixed costs. Under normal circumstances, the former changes with changes in the amount of goods sold; the latter does not generally change in synchronization with the amount of sales of goods. in case