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文章目录：

• 客房销售成本包括哪些
• 产品销售成本包括哪些
• 变动销售成本包括哪些
• 销售成本包括哪些方面
• 销售成本包括哪些内容具体分析

客房销售成本包括哪些

酒店的主营业务成本包括：外购动力、材料等，营业费用包括：工资、福利费、办公费、折旧费等。

酒店客房主营业务成本包括：营业区域内的水电费，客房内使用的各项物件（如：拖鞋，牙刷，肥皂，沐浴露，床单及固定配备的瓷器和玻璃器皿）。

主营业务成本要和主营业务收入配比，比如主营业务收入有餐饮收入，那么对应消耗的食品材料、水电煤气就可以放进去。营业费用就是和收入没有直接配比关系，但是和营业活动相关的，比如工资、社保、业务招待费、广告费、培训费、佣金等。

产品销售成本包括哪些

分享兴趣，传播快乐，增长见闻，留下美好！亲爱的您，这里是LearningYard新学苑。今天小编为大家带来运输决策的组成的介绍。

Share interests, spread happiness, increase knowledge and leave a beautiful future! Dear you, this is LearningYard. Today I will bring you an introduction to the composition of transportation decisions.

运输网络的设计：运输网络是产品运输的方式、地点及线路的集合。公司必须决定是从供应源直接运到需求地，还是经过中间集散地。设计决策还包括在单程运输中是否纳入多个供应源或需求地。

Transportation network design: A transportation network is a collection of how, where and how products are transported. Companies must decide whether to ship directly from the source of supply to the place of demand or through an intermediate distribution center. Design decisions also include whether to include multiple sources of supply or demand in a single journey.

运输方式的选择：运输方式是产品在供应链网络中从一个位置移向另一个位置的方式。公司可以选择航空、卡车、铁路、海洋、管线作为运输产品的方式。目前，信息商品也可以通过互联网发送。每种方式都有不同的特点，包括速度、装运规模(从单个包裹到托盘、整车、整船)、运输成本和灵活性，这些特点使公司为其货物选择某种特定的运输方式。

Choice of shipping mode: A shipping method is how a product moves from one location to another in the supply chain network. Companies can choose air, truck, rail, marine, pipeline as the way to transport products. Currently, information goods can also be sent over the Internet. Each method has different characteristics, including speed, shipment size (from individual packages to pallets, full truckload, full ship), transportation costs, and flexibility, which allow companies to choose a specific mode of transportation for their goods.

运输的衡量指标：外向运输成本是销售费用、一般费用和管理费用的一部分，内向运输决策影响产品销售成本。因此，运输成本影响着边际利润。管理者应该审核以下影响供应链绩效的运输衡量指标。

Shipping Metrics: Outward shipping costs are part of selling expenses, general expenses, and administrative expenses, and inbound shipping decisions affect the cost of product sold. As a result, transportation costs affect profit margins. Managers should review the following transportation metrics that affect supply chain performance.

●平均内向运输成本：衡量产品进入设施的成本，理想的情况是用进入设施的每个单位物品的成本来衡量，但一般是按占产品销售额或产品销售成本的百分比来衡量。内向运输成本通常包括在产品销售成本中。按供应商来分配这一成本是十分有益的。

Average inward shipping costs: Measures the cost of a product entering a facility, ideally measured by the cost per unit of item entering the facility, but generally as a percentage of product sales or product cost sold. Inbound shipping costs are often included in the cost of product sold. Allocating this cost by supplier is beneficial.

●平均内向装运规模：是设施每次内向运输装运的平均单位数量或价格。

● Average inbound shipment size: is the average unit quantity or price of each inbound transportation shipment of the facility.

●每次装运的平均内向运输成本：是每次进货的平均运输成本。该指标和入库装运规模决定了内向运输创造更大规模经济的机会。

● Average inward transportation cost per shipment: It is the average transportation cost per incoming shipment. This indicator and the size of inbound shipments determine the opportunity for inward transportation to create economies on a larger scale.

●平均外向运输成本：是将货物从生产设施发送给顾客的成本。该成本理想上应按装运单位来衡量，实际中常常按销售比例来衡量。按顾客来分配这一指标是有益的。

● Average outbound transportation cost: It is the cost of sending goods from the production facility to the customer. This cost should ideally be measured in units of shipment, but in practice it is often measured in proportion to sales. It would be useful to allocate this indicator by customer.

●平均外向装运规模：是生产设施每次发货装运的平均单位数量或价格。

● Average outbound shipment size: is the average unit quantity or price per shipment shipped by the production facility.

●每次装运的平均外向运输成本：是每次发货的平均运输成本。该指标和外向装运规模决定了外向运输创造更大规模经济的机会。

● Average outbound transportation cost per shipment: is the average transportation cost per shipment. This indicator and the scale of outbound shipments determine the opportunity for outbound transport to create economies on a larger scale.

●运输方式比例：是每种运输方式的运输比例(单位或美元)。该指标可以用来估计某种方式是否使用过量或不足。

● Proportion of transportation methods: It is the proportion of transportation (in units or dollars) of each mode of transportation. This indicator can be used to estimate whether a certain way is overused or underused.

如果您对今天的文章有独特的想法，欢迎您给我们留言，让我们相约明天，祝您今天过得开心快乐！

If you have a unique idea about today's article, you are welcome to leave us a message. Let's meet tomorrow. I wish you a happy day today!

翻译：百度翻译

参考文献：《供应链管理》（第六版）

声明：本文有LearningYard新学苑原创，图片来自网络，若有侵权请联系删除！

排版&文案：邓靖园

审核：闫庆红

变动销售成本包括哪些

变动成本法要包含所有的变动性费用，所以要加上单位变动性销售及管理费用

销售成本包括哪些方面

连花清瘟还需要销售费用多少吗？也就是运费保管费，新冠这次为连花清瘟做了一次大型广告，很多人包括我在内，知道了解了连花这款中药的用途！

销售成本包括哪些内容具体分析

销售成本 ：

1、销售成本是指已销售产品的生产成本或已提供劳务的劳务成本以及其他销售的业务成本。包括主营业务成本和其他业务成本两部分，其中，主营业务成本是企业销售商品产品、半成品以及提供工业性劳务等业务所形成的成本;其他业务成本是企业销售材料、出租包装物、出租固定资产等业务所形成的成本。

2、对于主营业务成本，应以产品的销售数量或提供的劳务数量和产品的单位生产成本或单位劳务成本为基础进行确认，其计算公式为:主营业务成本=产品销售数量或提供劳务数量×产品单位生产成本或单位劳务成本。

3、就销售产品而言，产品销售数量可直接在"库存商品明细账"上取得;产品单位生产成本可采用多种方法进行计算确定，如先进先出法、后进先出法、加权平均法等，但企业一经选定某一种方法后，不得随意变动，这是会计核算一贯性原则的要求。

计算公式：

销售成本=工厂成本+销售费用

核算方法：

产品销售成本是指企业所销售产成品的生产成本。企业为了核算这部分已销售产品的成本，设置了"产品销售成本"账户。该账户的借方登记售出产品按照先进先出法、加权平均法等成本流动假设计算的制造成本，贷方登记期末转入"本年利润"账户，由本期产品销售收入补偿的售出产品的制造成本，结转后该账户无余额。