Annual discount rate = main business income-main business cost-period expenses-main business tax = main business income-main business cost-sales expenses-financial expenses-management expenses-main business tax.
Pre-tax profit of products = product sales revenue-product sales cost-sales tax after allocation and additional-period expenses after allocation.
Product sales revenue = domestic sales revenue+export sales revenue
Product sales cost refers to the sales cost corresponding to product sales revenue.
Sales tax and surcharges after apportionment = main business tax and surcharges of the enterprise × apportionment ratio (apportioned according to sales).
Period expenses after allocation = total enterprise period expenses × allocation ratio (allocated according to sales)
Distribution proportion (%) = sales of this product/sales of all products produced by the enterprise (including this product) × 100%.
Extended data:
Annual discount rate function:
1. Determine the sales target and budget according to the company's strategic planning.
2. According to the sales target and budget, make the sales plan and corresponding sales strategy.
3. Allocate relevant resources according to the sales plan and strategy (including establishing sales organization and training sales staff).
4. The exchange function is the activity of realizing commodity exchange with the market as the place and intermediary. Under the condition of commodity economy, commodity producers sell commodities, consumers buy commodities, and operators buy and sell commodities through the market.
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