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三角债的影响,使企业的资金周转滞缓,资金占用增加,贷款利息支出负担加大,降低了企业的经济效益,甚至危及企业的生存。因此,企业应该认真计算销售款的保本回款期,为销售决策提供依据。目前大多数企业是估算保本回款期,例如,某企业产品销售额为4万元,其中税金0.2万元,变动成本2.92万元,边际贡献额为4-2.92-0.2=0.88万元,另外固定成本0.28万元,则利润为0.6万元。在月利率为0.01时,每月支出利息4×0.01=0.04万元,因此估算在0.6
The impact of the three-dimensional debt has caused the capital turnover of enterprises to stagnate, capital occupation has increased, and the burden of loan interest and expenditure has increased, which has reduced the economic efficiency of the company and even jeopardized the survival of the company. Therefore, companies should carefully calculate the period for capital preservation and payment of sales funds to provide basis for sales decisions. At present, most companies estimate the period of principal-guaranteed payments. For example, a company’s product sales are 40,000 yuan, of which the tax is 0.2 million yuan, the variable cost is 29,200 yuan, and the marginal contribution is 4-2.92-0.2=0.88 million yuan. The fixed cost is 0.28 million yuan, and the profit is 0.6 million yuan. When the monthly interest rate is 0.01, the monthly expenditure interest is 4×0.01=0.04 million, so the estimate is 0.6.