论文部分内容阅读
商业企业商品经营的品种多,商品的计量单位有同有异,进销差价有大有小.在进行营销决策、确定商品目标销售量时,不能直接运用以下简单公式: 我们认为,根据企业的目标利润总额、固定费用支出总额和变动费用支出率等资料,首先确定企业的目标总收入额;再按商品销售的品种结构,计算某种商品的目标销售收入和目标销售数量的方法,是可行的.现举例说明如下: 某商店1984年度有关资料: (1)固定费用支出40,000元,变动费用率3.46%,综合毛利率27%,利润总额
Commercial companies have many types of commodity operations, and the units of measurement of goods are the same. There is a big difference between the difference between the sales and the sales. When making marketing decisions and determining the target sales volume, the following simple formulas cannot be used directly: We believe that according to the company’s The target total profit, total fixed expense expenditure, and variable expense expenditure rate, etc., first determine the target total revenue amount of the enterprise; and then calculate the target sales revenue and target sales volume of a certain product according to the product structure of the product sales. The following examples are as follows: The relevant information of a store in 1984: (1) Expenses for fixed expenses: 40,000 yuan, rate of change of expenses: 3.46%, gross profit margin: 27%, total profit