在企业的价值运动过程中,资金收回——销售收入是资金运动最后一个环节。从理财者的角度出发,销售收入管理的最终目标是通过收入最大化实现企业利润最大化。为了实现这个目标,主要措施之一就是合理确定企业产品的销售价格。就企业的愿望来说,总想将价格定得高些,以获得更多收入,但是随着销售价格的提高,顾客的购买量就会随之减少。这样,虽然单位产品收入提高了,但由于销售量 In the course of the value movement of the company, funds are withdrawn - sales revenue is the last link in the fund movement. From the perspective of financial managers, the ultimate goal of sales revenue management is to maximize corporate profits by maximizing revenue. In order to achieve this goal, one of the main measures is to reasonably determine the sales price of the enterprise’s products. In terms of corporate aspirations, it is always desirable to set prices higher in order to obtain more income, but as the sales price increases, the amount of customer purchases will decrease. In this way, although the unit product revenue increased, but due to sales