论文部分内容阅读
在商品流通过程中,根据商业差价的特点和发挥的作用,可以划分为补偿性差价与调节性差价,两种不同类型的商业差价,共同作用于商品的销售价格,起到稳定市场、稳定物价、调节供求、搞活价格的职能。补偿性差价是指与商品经营活动直接相关,影响企业经济效益,用以弥补正常合理费用,获得利润,交纳税收的那一部分差价。主要有进销差价、地区差价、批零差价等。调节性差价是以调节商品供求为主要职能,差价的大小随着供求关系变化而变化,并在上下浮动中相互抵冲,直接为扩大商品销售服务的那一部分差价,如花色差价、季节差价、牌誉差价等。
In the process of commodity circulation, according to the characteristics of commercial differences and the role they play, they can be divided into compensatory differences and regulatory differences, and two different types of commercial differences, which together affect the sales price of goods, stabilize the market and stabilize prices. The function of regulating supply and demand and invigorating prices. Compensatory spread refers to the difference between the part of the product that is directly related to the business activities of the company, affects the economic efficiency of the company, and is used to make up for normal and reasonable expenses, profits, and taxes. The main difference is the price difference between import and sales, regional price difference, wholesale and retail price difference. Regulatory difference is the main function of regulating supply and demand of commodities. The size of spreads changes with changes in supply and demand, and offset each other in fluctuations, directly to expand the portion of the sales service, such as the price difference, season difference, Brand reputation and other differences.