销售费用

浅析小企业销售费用的会计控制

Accountancy control of marketing expenses of small enterprises

降低企业的销售费用，增加企业的销售额；

Reduce the cost of sales , the increase in sales ;

控制销售费用：按照预算，最有效地投入并控制销售费用。

Control sales expenses : spend and control sales expense effectively .

销售费用被作为决策变量。

Here the selling expense is chosen as decision variance .

所辖区年度销售费用计划的制定及控制；

Plan and control annual sales budget in the area ;

第八，加大营销力度，降低销售费用。

Eighth , strengthening marketing and reducing selling cost .

共同基金投资者在购买基金时支付之销售费用。

A fee paid by an investor at the time of redemption or withdrawal .

某审计师发现，预算控制对销售费用进行了有效控制。

The auditor found that budgetary controls were functioning effectively to control sales expenses .

一般管理和销售费用

General administrative and selling expenses

收入中心是指只对收入和销售费用负责的责任中心。

A revenue center is any responsibility center that responsible for revenue and , typical , for marketing cost .

例如，合并后的经纪与基金管理部门仍将向银行支付丰厚的销售费用。

Melded brokerages and fund management arms , for example , still give away chunky distribution fees to the banks .

营业费用：销售费用，管理费用，财务费用，减值损失。

Operating expenses : selling expenses ,( general and ) administrative expenses , interest expenses ( financial expenses ), impairment loss .

本文以南方测绘仪器公司柳州分公司为例，探讨作业成本法在销售费用分配中应用的可能性及其具体的分配方法。

Liuzhou Subsidiary as an example , and explores the potential and the way of using activity-based costing to assign sales expenses .

存货绝不能以高于可变现净值的数额计价，这个可变现净值是指预期的售价减预期的销售费用。

Inventory should never be carried at an amount greater than net realizable value , which may be defined as prospective selling price minus anticipated selling expenses .

主要介绍了制造企业如何运用作业成本法对制造费用进行分析及控制，以及如何对销售费用进行控制。

It mainly introduces the manufacturers how to use activity-based costing analysis of the manufacturing costs and control , and how to control the cost of sales .

当然，决定实际单位收入或支出的基础仍然是市场价格，但必须根据该产品的销售费用加以调整。

Certainly , market price decides real income per unit and actual expenditure . Nevertheless , the market price should be adjusted according to the selling expenses .

至于其他银行管道，对新发行股票基金的销售费用更是“狮子大开口”，一次比一次高。

As for other banking channels , the new issue of the cost of equity fund sales is the " lion 's big openings ," every time high .

然而，您需要创建不同的报告以包含所有具有详细维度层次的账户，即收入、商品销售费用等。

However , you may need to build separate reports to include all those accounts that have dimensional level of detail , i.e.Revenue , Cost of Goods Sold , etc.

实证结果显示：1、上市公司在上一年末的股票收盘价、企业的销售费用对股票价格变动有较大的影响。

The empirical results show that : ( 1 ) Closing price of the stock in the last year , corporate sales for the cost would influence changes of stock price greatly .

本文针对一个制动材料厂，研究如何在销售费用、资金占用、库存和生产能力之间保持最佳平衡，通过系统动力学模拟工给出最佳条件。

This paper discusses how to hold optimal equilibrium among selling expense , fund , stock and production capacity so far a bracking'material factory is concerned , and gives optimal conditions by system dynamics .

主要对直接人工的差异进行了分析以及介绍了对直接人工进行控制的方法。第六部分：A企业制造费用以及销售费用的分析及控制。

It mainly to differences in direct labor were analyzed as well as the introduction of direct manual control methods . Part ⅵ: Analysis and control A company manufacturing costs and cost of sales .

我们在许多方面都需要做出决策：小到开会地点，大到销售费用的战略性分配，因此对领导者来说，最重要的就是决策能力。

Decision-making is a top leadership competency because it pops up everywhere , from the simple choice of where to hold a staff meeting to the strategic options of where to spend marketing dollars .

在进行敏感性分析时发现，项目的利润对固定成本敏感性最大，对变动成本如销售费用的敏感性较低。

In light of the sensitivity analysis , the profits of the project get the largest sensitivity to the fixed costs and have the lower sensitivity to the variable costs , such as sales costs .

研究表明，对销售费用进行分配，在作业成本法的帮助下，不仅是可行的，而且还为企业提供了一种更为有效的销售费用分析方法，为企业改进营销管理提供更加准确的信息。

The results indicate that the assignment of sales expenses is not only feasible , but also helpful to provide a more effective way , and analyzes the sales expenses and more accurate information for the firms .

近年来，药品广告包括医药保健品广告已经成为媒体广告的重要组成部分，同时药品广告在医药企业销售费用中所占的比重也逐年提高。

In recent years , the advertisement of drug and the health care drug become the main body of the medium advertisement , also the proportion of the expense of the advertisement in the sales expense increases year after year .

若报告期公司销售费用、管理费用、财务费用、所得税等财务数据同比发生重大变动的，应当说明产生变化的主要影响因素。

If , in the report period , any significant change occurs to the financial data on the company 's costs of sales , administrative costs , financial expenses or income tax , the company shall explain main factors that affect such change .

在这一情况下，人们对销售费用自然投入了越来越多的关注，希望对销售费用即营销资源的使用情况有更多的了解，以得到更多有利于决策的信息。

The sales expenses tend to upwards , in this case , people are more and more concerned about the sales expenses . The firms hope to know more about the usage of marketing resources and acquire more helpful information for making decision .

现在众所周知沃尔玛是世界上效率最高的零售企业，但鲜为人知的是，在沃尔玛成为美国最大的零售企业之前的25年里，它的销售费用率在零售业中是最低的。

And though today it 's widely known that Wal-Mart is the world 's most efficient retailer , a little-known fact is that for 25 years-long before Wal-Mart became America 's largest retailer-it ranked No. 1 in its industry for the lowest ratio of expenses to sales .

讨论了销售系统费用最优化，并进行了实例分析。

The optimial cost of sale system is discussed and the example is analyzed .

每存货清单购买和销售的费用的详细记录被连续保持。

Detailed records of the cost of each inventory purchase and sale are maintained continuously .