摘要
啤酒产品属于典型的快速消费品,也属于微利产品,尤其是低端产品,在整个行业生产成本不断上涨的现状下,为保障企业利润,维持企业生存发展,大部分企业已经开始加强对内部销售费用的分析和管控,目的是在维持目前销量与收入的前提下,使企业利润最大化,提高企业经营效益。
Beer products belong to the typical fast moving consumer goods, but also the low-profit products, especially low-end products. Under the status that production costs of the entire industry rises, to protect the corporate profits and maintain enterprise survival and development, most companies have begun to strengthen the analysis and control of internal cost of sales to maximize profits and improve business efficiency under the premise of maintaining current sales and income.
出处
《价值工程》
2012年第20期138-139,共2页
Value Engineering
关键词
销售费用
销量
边际利润
cost of sales, sales
marginal profit