分析商品流通费用,目的在于总结经验教训,改善经营管理,减少支出,增加盈利,不断提高企业的经济效益。但当前分析商品流通费用,却存在着一些问题,兹举例说明如下: 某商业企业对近两年来的商品流通费用,作出如下分析。上表可以看出这个企业近两年的商品流通费用总水平相等,直接、间接费用虽一升一降,也是平衡的。从而得出结论:认为这个企业商品流通费的执行情况是好的,只是直接费用提高,如无费用价格变化的因素,在这方面尚有潜力,可从重点项目进一步查明原因。我认为这样的分析,来抓到实处,评 The analysis of commodity circulation costs aims at summing up lessons learned, improving business management, reducing expenditures, increasing profits, and continuously improving the economic efficiency of enterprises. However, there are some problems in the current analysis of the circulation costs of commodities. Examples are as follows: A commercial enterprise makes the following analysis of the circulation costs of commodities in the past two years. The above table shows that the total level of commodity circulation costs of this company in the past two years is equal, and that the direct and indirect costs are balanced, even though they have risen or fallen. It concludes that the implementation of the commodity circulation fee of this enterprise is good, but only the direct cost is increased. If there is no factor that the price of the price changes, there is still potential in this respect, and the reasons can be further identified from the key projects. I think this kind of analysis, to grasp the implementation, evaluation