企业销售费用敏感系数和效用指数的实证研究

The Concept and Substantial Calculation of the Susceptibility Coefficient of Sales Expense and its Effectiveness Index

以销售费用的性态模型为基础,用预测销售费用的销售费用敏感系数和测算销售费用效用的销售费用效用指数两个概念和计算方法,对以商业类上市公司和新华百货为样本进行实证计算,得到的销售费用敏感系数很接近。

On the basis of the mode of sales expense, this paper proposes two concepts and substantial calculations of the susceptibility coefficient of sales expense and its effectiveness index applied in prediction. With the commercial listed companies and Xin Hua Merchandise as samples, this paper has done a substantial calculation following the concepts mentioned above. The two concepts, with two different calculations each, obtain a close susceptibility coefficient of sales expense.