| 企业销售费用敏感系数和效用指数的实证研究 |
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| 引用本文： | 彭美华.企业销售费用敏感系数和效用指数的实证研究[J].广东教育学院学报,2005,25(4):27-30. |
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| 作者姓名： | 彭美华 |
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| 作者单位： | 金元证券有限责任公司,广东深圳518034 |
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| 摘 要： | 以销售费用的性态模型为基础，用预测销售费用的销售费用敏感系数和测算销售费用效用的销售费用效用指数两个概念和计算方法，对以商业类上市公司和新华百货为样本进行实证计算，得到的销售费用敏感系数很接近。
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| 关 键 词： | 销售费用敏感系数 销售费用效用指数 实证研究 |
| 文章编号： | 1007-8754(2005)04-0027-04 |
| 收稿时间： | 06 20 2005 12:00AM |
| 修稿时间： | 2005年6月20日 |
The Concept and Substantial Calculation of the Susceptibility Coefficient of Sales Expense and its Effectiveness Index |
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| PENG Mei-hua.The Concept and Substantial Calculation of the Susceptibility Coefficient of Sales Expense and its Effectiveness Index[J].Journal of Guangdong Education Institute,2005,25(4):27-30. |
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| Authors: | PENG Mei-hua |
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| Abstract: | On the basis of the mode of sales expense, this paper proposes two concepts and substantial calculations of the susceptibility coefficient of sales expense and its effectiveness index applied in prediction. With the commercial listed companies and Xin Hua Merchandise as samples, this paper has done a substantial calculation following the concepts mentioned above. The two concepts, with two different calculations each, obtain a close susceptibility coefficient of sales expense. |
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| Keywords: | susceptibility coefficient effectiveness index substantial calculation |
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