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近年来,制约商业企业经济效益增长的因素主要有两个:一是费用支出直线上升,二是商品销售毛利下降。而在费用上升因素中,“其它费用”增长过猛,有的已经接近和超过了商品销售的增长幅度。以大荔县土产公司经营部为例,1991年实现商品销售总额1169.2万元,较上年同期增长40.8％,而费用水平为5.7％,支出总额66.7万元,较上年同期多支出了43.2万元,增长幅度为83.8％,其中,“其它费用”支出了7.5万元,较上年同期的
In recent years, there are mainly two factors that restrict the growth of the economic efficiency of commercial enterprises: one is the straight rise in expenses and the other is the drop in the gross profit of sales of commodities. In the factor of rising expenses, “other expenses” increased excessively, some of them approached and exceeded the growth rate of the sales of goods. Take the operation of Dali County Native Produce Company as an example. In 1991, the total sales of commodities reached 11,692,000 yuan, up 40.8% over the same period of last year while the cost level was 5.7%, with the total expenditure of 667,000 yuan, an increase of 43.2 over the same period of last year Million, an increase of 83.8%, of which “other expenses” spent 75,000 yuan, a year earlier