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壹、产品销售利润额的分析产品销售利润是企业利润总额的主要组成部分,也是企业生产技术经营活动的财务成果。产品销售利润综合反映企业的产品生产、产品成本和产品销售等的数量和质量,是衡量企业经济效益大小的基本标志。利润计划完成的好坏,主要取决于产品销售利润计划完成情况。因此,产品销售利润计划完成情况的分析是利润分析的重点。产品销售利润分析的主要任务是研究影响产品销售利润的因素及其影响程度,进而分析各个因素变动的具体原因,揭示和挖掘企业增加产品生产,降低产品成本,扩大产品销售,增加产品销售利润的潜力。
壹 Analysis of Product Sales Profit The product sales profit is the main component of the company’s total profit, and it is also the financial result of the company’s production and technical operation activities. The product sales profit comprehensively reflects the quantity and quality of the company’s product production, product cost and product sales, and is a basic indicator of the economic efficiency of the company. The quality of the profit plan is mainly determined by the completion of the product sales profit plan. Therefore, the analysis of the completion of product sales profit plan is the focus of profit analysis. The main task of product sales profit analysis is to study the factors that affect the profitability of products and the extent of their impact, and then analyze the specific causes of each factor change, reveal and excavate enterprises to increase product production, reduce product costs, expand product sales, increase product sales profits potential.