The proportion of sales expenses to sales revenue is different in different industries.
What actually happened is reasonable. Assuming that the gross profit margin is 30% and the net interest rate is 6%, the total proportion of sales expenses, management expenses and financial expenses should not exceed 24%.
General sales expenses account for 5%- 15%, and management expenses account for 10%- 15%.
Cost of sales analysis
Industrial enterprises with independent sales organizations (such as sales department and management department),
All expenses incurred by its independent sales organization are included in the sales expenses. Industrial enterprises that have not established an independent sales organization and have less sales expenses may incorporate sales expenses into management expenses according to regulations. The expenses incurred by commercial enterprises in the process of commodity sales belong to commodity circulation expenses, which are generally not included in the cost of commodity sales and are directly compensated by commodity prices. In the economic analysis of safety investment, sales expenses are the basic data for calculating economic benefits.
Including insurance premium, packaging fee, exhibition fee, advertising fee, commodity maintenance fee, expected loss of product quality assurance, transportation fee, loading and unloading fee, etc. , as well as sales organizations (including sales outlets and after-sales service outlets, etc.) personnel salaries, business expenses, depreciation expenses and other operating expenses. ) specially set up to sell the products of enterprises. Subsequent expenses, such as the cost of repairing fixed assets related to specialized sales organizations, are also sales expenses.
Sales expenses are related to the activities of enterprises selling goods, but do not include the cost of selling goods and labor services, which belong to the main business cost. Enterprises should account for the occurrence and carry-over of sales expenses through the subject of "sales expenses". The debit of this account registers the sales expenses of the enterprise, and the credit registers the sales expenses transferred to the "profit of this year" account at the end of the period. After the transfer, there should be no balance in the "Sales Expense" account. "Sales expenses" shall be accounted for in detail according to the expenditure items of sales expenses.
cost accounting
This course should be a detailed accounting of sales expenses. This course accounts for various expenses incurred in the process of selling materials and providing services, including insurance premium, packaging fee, exhibition fee and advertising fee, product maintenance fee, expected loss of product quality assurance, transportation fee, loading and unloading fee, etc. And operating expenses such as staff salaries, business expenses and depreciation expenses of sales organizations (including sales outlets and after-sales service outlets) specially established for selling the goods of the enterprise.
The follow-up expenses of fixed assets, such as daily repair fees and major repair fees, which are related to the sale of materials, the provision of labor services and the establishment of specialized sales organizations and do not meet the conditions for the confirmation of fixed assets stipulated in the Fixed Assets Standards, are also accounted for in this account.
Enterprises (finance) should change this course to "660 1 Business and Management Expenses" to account for the expenses incurred by enterprises (insurance) in the process of operation and management.
Including depreciation expenses, business publicity expenses, business entertainment expenses, electronic equipment operation expenses, cash transportation expenses, security expenses, post and telecommunications expenses, labor protection expenses, foreign affairs expenses, printing expenses, amortization of low-value consumables, employee salaries, travel expenses, utilities, employee education expenses, trade union funds, taxes, conference fees, legal fees, notarization fees, consulting fees, amortization of intangible assets and amortization of long-term prepaid expenses.