关于产品销售利润额的分析,中国、美国、日本的分析方法不尽相同,现就各国常用之方法进行比较,以取众多方法中之精华,为我国销售利润分析的科学化服务。企业商品产品的销售利润是销售收入减去销售成本和销售税金后的余额,因此,影响销售利润的因素我国通常有五个,即,销售数量、销售品种结构、单位价格、税率和单位成本。生产等级产品的企业,产品销售利润额的变动还受到等级构成因素的影响;美国、日本由于成本中含税金,因此,影响因素是四个。 With respect to the analysis of product sales profits, analysis methods in China, the United States, and Japan are not the same. Now we compare the methods commonly used in various countries to obtain the best of many methods and serve the scientific analysis of China’s sales profit analysis. The sales profit of an enterprise’s merchandise is the balance of sales revenue minus sales costs and sales taxes. Therefore, there are usually five factors that affect sales profits in China, namely, sales volume, sales structure, unit price, tax rate, and unit cost. For companies that produce graded products, the change in the amount of sales profits of products is also affected by the factors that constitute the ranks; in the United States and Japan, since the costs include taxes, the influencing factors are four.