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分析各因素变动对产品销售利润的影响的方法,通常有品种计算法和综合分析法两种。品种计算法按每种产品计算各个因素(销售数量、单价、成本、税金及费用)变动对销售利润的影响,然后加以汇总;而综合分析法,只是从总体上分析各因素变动对产品销售利润的影响,还要计算产品销售品种结构变动的影响。 品种计算法的优点是可以分析每一产品盈亏的主要原因,有利于经营决策,因此被
The method of analyzing the effect of changes in various factors on the profitability of product sales is usually a combination of breed calculation method and comprehensive analysis method. Variety calculation method calculates the effect of changes in each factor (sales quantity, unit price, cost, taxes, and expenses) on sales profits according to each product, and then summarizes them; and the comprehensive analysis method only analyzes the changes in various factors to product sales profits. The impact, but also calculate the impact of structural changes in product sales. The advantage of the variety calculation method is that it can analyze the main reasons for the profit and loss of each product and is beneficial to business decisions.