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三、各因素变动对产品销售利润影响程度的测算产品销售利润变动的因素分析方法,可以采取按每一种产品逐一分析的品种计算法;也可以采取不分品种,按全厂的销售利润总额进行综合分析的方法。(一)品种计算法在销售产品品种不多的企业里,可按每种产品的销售数量、单价、单位成本、单位税金等,分析它们的变动对每种产品销售利润的影响。产品销售利润=产品销售数量×(单价-单位工厂成本-单位销售费-单位销售税金)产品销售利润的多少,与产品销售数量、产品单位售价成正比,即销售数量越多,单价越高,利润数额越大;与单位工厂成本、单位销售费、单位销售税金成反比,即成本、税金越高,利润数额越小。现以本例甲产品为例,说明分析方法如下。
Third, the change in the factors of the impact of product sales on the degree of analysis of product sales profit factor analysis method, you can take each product one by one analysis of the species calculation method; can also take non-differentiated varieties, according to the total sales of the company’s total profit Conduct a comprehensive analysis. (1) Variety calculation method In an enterprise with a small variety of sales products, the impact of their changes on the sales profits of each product can be analyzed according to the sales quantity, unit price, unit cost, and unit tax of each product. Product sales profit = product sales quantity × (unit price - unit factory cost - unit sales fee - unit sales tax) How much is the product sales profit, which is proportional to the product sales quantity, product unit price, ie, the more sales quantity, the higher the unit price The greater the amount of profit, the inversely proportional to the unit factory cost, unit sales fee, and unit sales tax, that is, the higher the cost and tax, the smaller the amount of profit. Taking the example A of this example as an example, the analysis method is as follows.