根据我国财务会计制度规定,企业所发生的销售费用不计入工厂成本而直接在销售收入中扣除,职工退休劳保金不计入工厂成本而是直接冲减利润,产品销售税金也不计入工厂成本而是直接冲减销售收入。为了正确计算企业内部承包单位的保本基数,必须认真考虑销售费用、销售税金、劳保金的发生额,正确划分它们在量本利分析中与销售收入之间的依存关系,确定其成本习性。销售费用虽然含有销售人员工资固定性质的费用,但绝大部份为变动费用,一般都是随销售收入的增加而增加;销售税金则完全与销售收入呈一次线性关系,这两项费用在保本基数的计 According to China’s financial accounting system, sales expenses incurred by an enterprise are not included in the factory cost and are directly deducted from sales revenue. Workers’ retirement insurance premiums are not included in the factory cost but are directly offset by profits. Sales tax for products is also not included in the factory. Instead, the cost directly offsets sales revenue. In order to properly calculate the capital base of the company’s internal contractors, the amount of sales expenses, sales taxes, and labor insurance premiums must be carefully considered, and the relationship between them and the sales revenue should be properly divided to determine their cost habits. Although sales expenses include fixed-salary fees for salespersons, most of them are variable expenses, which generally increase with the increase in sales revenue; sales taxes are completely linear with sales revenue, and these two costs are guaranteed. Base count