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工业企业的利润总额是由产品销售利润、其他销售利润和营业外收支净额三项内容组成的。其中,产品销售利润是利润总额的主要组成部分,也是企业利润分析工作的重点。工业企业产品销售利润完成得好与不好,通常会受到产品销售数量、产品销售成本、销售产品品种结构、产品销售价格和销售税金五种因素变动的影响。在实际工作中,分析影响产品销售利润变动的诸因素影响程度通常按下列公式计算:
The total profit of industrial enterprises consists of three items: product sales profit, other sales profits, and net non-operating income. Among them, the product sales profit is the main component of the total profit, but also the focus of the company’s profit analysis. The profitability of industrial enterprise product sales is good or bad, and it is usually affected by changes in five factors: product sales volume, product sales cost, sales product variety structure, product sales price, and sales tax. In practical work, the analysis of the influence of various factors that affect the changes in the sales profit of products is usually calculated according to the following formula: