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It refers to the means of production consumed in the process of production and operation.
1. Strictly speaking"Circulation costs"Not a rigorous enough definition, in the traditional concept,"Cost"It refers to the monetary expression of the value of the transfer of the means of production consumed in the process of production and operation and the value created by the laborers for their own labor, that is, the sum of the funds consumed by the enterprise in the production and operation, which can be expressed as C+V in Marx's labor theory of value, that is, the compensation part of the commodity value.
2. Therefore, the compensation for the consumption incurred in the process of circulation that does not create value cannot be called"Cost", can only be categorized"Fees"category. So-called"Fees"It can be defined as the outflow of economic benefits that occur in the daily activities of enterprises such as selling products and providing labor services.
3. What is covered here is more than"Cost"Extensively, it can include not only the production expenses incurred by the production enterprises for the production of certain products in a certain period of time, but also the sales expenses, management expenses and financial expenses incurred by circulation enterprises in the process of product sales. Marx used it when he studied the compensation of expenses in the process of circulation"Fees"concept, put forward the theory of circulation costs.
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For commodities to circulate, they must cost money. For example, shipping costs.
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Hello, glad for your question. The answer to your question is: 1. The cost price is the cost of raw materials purchased by the manufacturer + labor cost + equipment + tax rate.
The ex-factory price is the ** after the corresponding profit is added to the cost shelf price. The wholesale price depends on which level of wholesaler it is, and the further it goes, of course, the more expensive it is. After all, you have to make a corresponding profit.
A few percent plus is certainly an uproar that cannot be detected.
Second, distribution is a new way of sales, and wholesale this way is relatively backward, so usually the wholesaler will get a lower profit than the distributor, because the wholesaler is usually no matter whether anyone buys, first buy a large number of goods, and then find someone to sell, usually will be pressed very low, so the profit obtained is relatively less, and the distributor from the above way of doing business can see the messy socks, they will definitely get more profits than wholesale, Otherwise, the wholesale sales method will not be eliminated by the Ming society. )
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The cost of circulation and repurposing can be divided into pure circulation expenses and productive circulation costs.
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Summary. Hello, according to your question, Mr. Dada answers as follows:
The costs of commodity circulation enterprises include: commodity purchase price and commodity circulation fees. The purchase price of goods refers to the original purchase price of the goods purchased by the enterprise and the taxes paid in the purchase process.
Is there a manufacturing cost for the distribution of goods?
Hello, according to your question, Mr. Dada answers as follows: The cost of commodity circulation enterprises includes: commodity purchase price and commodity circulation fee. The cost of commodity purchase price refers to the original purchase price of the commodity purchased by the enterprise Nai Sui Slip Industry and the tax paid for the purchase of Huanchang Lajie.
There's no manufacturing cost, right?
The three major expenses of commodity circulation enterprises are: sales expenses, management expenses, and financial expenses. 1) The cost of manufacturing dust hail is related to the manufacture of the product, but it is not clear that the product brother digs the cost of the object, such as:
Utilities, depreciation, etc. As a period expense, the end of the period is allocated between "finished goods" and "products in progress".
Yes, there are no manufacturing costs.
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1) Circulation processing equipment costs: Circulation processing equipment purchase costs.
2) The cost of circulation processing materials: the cost of consuming some materials in the process of circulation processing.
3) Circulation processing labor costs: the sum of wages, bonuses and other expenses of managers, workers and related personnel engaged in processing activities in the process of circulation processing.
4) Other costs of circulation processing: the cost of electricity, fuel, oil and other expenses consumed in circulation processing.
1) A common method for the analysis of circulation processing costs.
Comparative analysis method: An analysis method to determine the difference in quantity through the comparison of indicators.
Quantitative analysis method by calculating and comparing the ratios of economic indicators.
Serial substitution method: An analytical method used to calculate the degree of influence of several interrelated factors on changes in comprehensive economic indicators.
Difference calculation method: It is a simplified form of the serial substitution method.
2) The structure and compilation method of the circulation processing cost table.
The circulation processing cost table is divided into two parts: basic report and supplementary information.
Basic report part: reflects the actual processing volume, actual unit processing cost and actual total processing cost of various comparable and non-comparable products in this month and the year. Comparable products refer to products that have been processed by the circulation processing center in the past and have complete cost information that can be compared; Non-comparable products are those that have not been processed in the past by distribution processing centers, or for which comparable cost information is lacking.
Supplementary Information: Fill in the actual figures for the year-to-date.
Reduction in processing cost of comparable products = total cost of comparable products calculated based on the actual average unit processing cost of the previous year Cumulative actual total cost of comparable products in the current year.
Comparable Product Processing Cost Reduction Rate = Comparable Product Processing Cost Reduction The total cost of comparable products based on the actual average unit processing cost of the previous year.
3) Analysis of the distribution processing cost table.
Conduct a comprehensive evaluation of the completion of the entire distribution processing cost plan. Through the general evaluation, the first is to have a general understanding of the completion of the processing cost of all products in the circulation processing center; Second, through a preliminary analysis of the factors affecting the completion of the plan, the direction is pointed out for further analysis.
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I learned it when I was in school, and I can't remember the written explanation.
Let's explain it roughly: as the name suggests, it is the cost of goods (goods) in the circulation of the market.
For example, a pair of socks, as a finished product, is factory, transported, warehoused, and put on the shelf. Factory loading requires labor or mechanical power, transportation costs, entering the warehouse also requires labor or mechanical force, and shelf also requires labor or mechanical force. These are all paid for money, which can be called circulation costs.
However, the most obvious circulation cost is generally expressed in the form of transportation costs. and mechanical. However, the cost accounting of an enterprise, the real cost of flowstone trapping, is to count the expenses incurred in the entire process from the finished product to the shelf, as the cost of dry circulation.
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In layman's terms: that is, the cost of circulation, transportation, storage, and price increases between traders at all levels, etc. For details, please refer to the China Circulation Industry Network.
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