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我们之所以用主营业务收入来确认企业最大,完全源于主营业务收入(销售收入)的以下特性:销售收入与其成长性是体现企业整体实力的重要标志,销售活动也成为最高决策内容的组成部分。企业的目标就是通过满足消费者需要来提高获利能力。而销售收入则通过改变企业的资金结构决定着企业的流动性,它对企业的成本水平有着决定性的影响。销售额越多,则单位产品承担的固定成本就会下降;销售额越小,单位产品承担的固定成本就会上升。因此,销售收入是企业一切利润来源的基础,是企业资金流动的起点和现金流的发动机,代表了企业满足社会需要的程度和企业的行业地位及定价能力。
The reason why we use the main business income to confirm the largest enterprise is totally due to the following characteristics of the main business income (sales revenue): the sales revenue and its growth are the important symbols that reflect the overall strength of the enterprise, and the sales activities also become the highest decision-making content component. The goal of the business is to increase profitability by meeting consumer needs. The sales revenue, however, determines the liquidity of the enterprise by changing the capital structure of the enterprise, which has a decisive influence on the cost level of the enterprise. The more sales, the fixed cost per unit of product will fall; the smaller the sales, the unit cost of fixed products will rise. Therefore, the sales revenue is the basis of all the profits of the enterprise, the starting point of the enterprise's capital flow and the engine of the cash flow, which represents the degree to which the enterprise meets the social needs and the industry position and pricing ability of the enterprise.