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随着中国市场经济的逐步深入,制造业通过兼并、重组、自我发展等多种模式,已经逐步向大型化、集团化趋势发展。而随之而来的费用控制风险将日益增加。本文旨在分析通过多层次、多范围的销售费用核算,将销售费用根据控制对象的区别分为:自控费用、基本费用、待定费用,将销售费用分为业务员可控、公司可控、业务员和公司共同控制三个部分,分别进行核算,并与产出挂钩。通过多方面规范销售行为,从而使销售人员能够积极主动进行销售费用控制,同时推动销售目标的达成。
With the gradual deepening of China’s market economy, the manufacturing industry has gradually expanded toward large-scale and group-oriented businesses through various modes of mergers, restructuring and self-development. The attendant cost control risks will increase. This article aims to analyze through the multi-level, multi-range sales accounting, the sales costs according to the difference between the control object is divided into: automatic control costs, basic costs, to be determined costs, the sales costs are divided into salesman controllable, company controllable, business Members and companies jointly control the three parts, respectively, accounting, and output linked. Through many aspects of standardized sales activities, so that sales staff can proactively control the cost of sales, while promoting the sales target.