不同情况销售退回业务的会计处理

销售退回是指企业出售的商品由于质量、品种不符合要求等原因而发生的退货。本文拟对不同销售方式、不同退货时间、不同纳税调整的销售退回进行探讨。     

销售退回的发票及账务处理

不同增值税纳税人发生销售退回时的发票处理和账务处理不同,处理销售退回业务时,会计人员不仅要熟悉不同业务的账务处理,而且也要熟悉发票处理业务.     

电算化操作小窍门

1.在会计工作中,经常会遇到销售退回、先前列支的费用收回以及冲销凭证等事项。比如:销售退回时,传统的手工做账是:借:“销售收入”,贷:“银行存款”,登记账簿时,以反方向红字登入“销售收入”。但是,现在的会计软件还不能完成这一要求,只能做到:凭证金额填制在哪一方,账簿上就显示在哪一方,这就为以后的     

基于干扰管理的网络销售退货逆向物流管理决策分析

电子商务活动的蓬勃发展显示了其不可比拟的优越性,与此同时也暴露了传统店铺销售中不曾凸显的问题,网络销售中退货逆向物流的管理问题就是目前业界共同关注的难点问题.针对网络销售中的退货逆向物流产生的原因,分析其面临的难点问题,并根据干扰管理理论的基本思想,提出运用干扰管理理论构建退货逆向物流管理的决策分析框架,为进一步分析退货逆向物流造成的扰动度量及运用干扰管理决策方法恢复受扰系统的正常运行提供研究思路.力图在理论上丰富干扰管理解决逆向物流的决策方法,在实践中,辅助电子商务企业健康发展.     

含有自治复原退货物流的单周期库存问题研究

研究电子商务模式中含有自治复原退货物流的单周期库存控制问题.在考虑退货价对需求影响的基础上,通过引入可再售退货产品率,将退货品分为可再销售和不可再销售两部分进行分析,以销售商的利润最大化为目标,借助报童模型建立了自治复原退货物流下考虑退货价对需求影响的单周期库存模型,分析模型中最优订货量、退货价和利润的求解方法,通过数值分析探讨模型中各参数(退货价对需求的影响因子、退货率、可再售退货率)对利润、最优退货价和订购量大小的影响以及造成这些影响的原因.研究结果发现,商家应该在制定策略时考虑退货价对需求的影响,并大胆地提出和宣传自己的退货政策,以增加顾客对退货价的敏感度,从而获取更多的利润.     

顾客体验之于新产品供应链协调的影响

新产品引入市场时,其内在价值很难判断,顾客体验能够降低其接受产品的风险.研究了外生体验与内生体验对供应链协调的影响.考虑了销售补偿合同与回购合同,其中,销售补偿合同是供应商对销售商已销售的产品给予补偿,而回购合同是对未销售的产品进行补偿.结论表明,提升外生体验,即顾客收到的噪声信号质量较高,销售商能制定更高的销售价格,...     

一种基于无缺陷退货的供应链协调机制研究

无缺陷退货是企业退货的一个重要组成部分.在由单个制造商和单个经销商构成的分散式供应链中,经销商通过增加销售努力可以降低无缺陷退货,但由此产生的收益却由制造商享有,所以经销商缺乏降低无缺陷退货的积极性,整个供应链也就难以实现协调.本文设计了一种惩罚合同机制可以实现整个供应链关于无缺陷退货的协调.最后通过实例分析研究了参数的变化对合同及供应链协调效果的影响.     

电子商务企业产品最优定价与退货策略研究

本文分析了电子商务企业退货物流的现状,并回顾了国内外学者关于退货策略和定价的相关研究成果.将退货策略与最优价格引入消费者效用和企业利润的研究之中,基于此构建了消费者效用模型与企业利润模型,给出了最优退货策略与产品价格的组合,分析了不同定价和消费者偏好变化对消费者效用与企业利润的影响.实例研究验证了本文推理的合理性和有效性,为企业决策提供了理论依据和有效方法.     

基于顾客退货的闭环供应链运作绩效研究

为了探讨顾客退货情境下的供应链运作绩效问题,采用动态建模方法对产品正向物流和退货逆向物流为一体的闭环供应链系统进行研究,构建生产-分销-市场-退货-再处理-再销售等多个环节的系统运作模型.通过计算机仿真方法模拟不同情境下系统的动态行为规律,着重从产品生命周期视角探讨顾客退货对供应链系统运作绩效的影响;以系统总利润为指标,评估退货率、退货处理时间、产品价格衰减等因素的影响效应.研究结果表明,无论是对长生命周期产品还是短生命周期产品,退货率和产品价格衰减均是影响系统绩效的关键因素,高退货率和高价格衰减会显著削弱供应链整体的盈利能力,导致系统总利润大幅下滑.对于陷入高退货、高价格衰减困境的企业,设定相对较短的退货期限可以在一定程度上改善盈利情况;此外,当加快退货处理速度不会引起额外的成本投资时,快速的退货处理方式对企业更为有益,特别是对短生命周期产品而言,缩短退货环节的处理时间具有非常显著的经济价值.     

销货退回的会计处理

销货退回是指企业售出的商品，因质量、品种不符合要求等而发生的退货。企业在销货退回后，应根据不同的情况进行会计处理。     

Self-Efficacy Beliefs and Sales Performance

Self-efficacy theory predicts that people will perform better when they believe they have the skills necessary for success. It also suggests, however, that believing in long-term rewards for success ("response-outcome expectations") does not correlate with adequate performance. This paper supports the generality of self-efficacy theory and provides evidence that self-efficacy beliefs predict insurance sales performance, whereas response-outcome expectations did not. A questionnaire was developed to measure self-efficacy beliefs and response-outcome expectations using 200 insurance sales representatives. Regression analyses were computed on a different sample of 97 insurance sales representatives using four separate dependent variables (calls-per-week; number of policies sold; sales revenue and a composite performance index on which actual sales commission was based). (1) These analyses established a correlation (but no causal relationship) between self-efficacy beliefs and sales performance. (2) The generality of self-efficacy theory in a business setting is suggested by the relationship between self-efficacy and objective measures of sales performance. (3) The relevance of these results, and the importance of integrating them into the practice of organizational behavior modification is discussed.     

Threshold Incentives and Sales Variance

In this paper, we analyze the impact of two forms of commonly used threshold‐based incentive schemes on the observed sales variability. The first form of the incentive comprises an additional marginal payment on crossing a specified sales threshold and the second form of the incentive scheme comprises a lumpsum bonus payment on crossing the predetermined sales threshold. We model the effect of such incentives under two specific scenarios: an exclusive dealership selling a single product and a non‐exclusive dealer selling two competing products. For an exclusive dealer, we show that a bonus contract not only increases the expected sales, but, more importantly, decreases the sales (order) variance. Consequently, the bonus‐based scheme allows the manufacturer to regulate sales variance better. With a non‐exclusive dealer, the sales variance increases substantially with an additional marginal payment contract. However, our analysis suggests that the bonus contract continues to perform better in this case, too, if the threshold level is set appropriately using the underlying demand distribution.     

销售费用处理管见

销售费用应按作业设置成本库进行明细核算,期末将销售费用作为商品销售成本转入主营业务成本账户,和已销产品生产成本一起结转本年利润。销售费用作为商品销售成本更能体现收入与费用配比原则,有利于企业利用增值作业和不增值作业信息做出科学决策,有利于企业利用准确的销售费用信息确定产品价格,有利于企业确定目标市场等经营战略和业绩考核。     

Relationships between Sales Management Control, Territory Design, Salesforce Performance and Sales Organization Effectiveness

This research evaluates determinants of sales organization effectiveness in a sample of British companies, and contributes to an important new research stream by following recent empirical studies in the USA and Australia. We discuss a model of sales organization effectiveness determined by salesforce outcome performance and behavioural performance, as well as by the use of a behaviour-based control approach. Sales territory design is also considered as a particularly important managerial variable, which has received little analytical attention in the traditional literature, but which appears to be an important influence on the effectiveness of the sales operation. Our exploratory path analytical model suggests that sales territory design has a large effect on sales organization effectiveness both directly, and indirectly through its relationship with salesforce behavioural performance. These findings are somewhat different to those in similar studies in other countries, and suggest some important implications for managers as well as for researchers in this field.     

Increasing Sales by Managing the Interlocking Contingencies Between Sales Representatives and Customers Using Behavioral Self-Monitoring

Interlocking contingencies that exist between a customer and sales representatives (SRs) may contribute to buying decisions. Verbal behaviors related to closing sales were identified by analyzing these contingencies statistically. Self-observation checklists were then implemented. On average, the six targeted verbal behaviors related to sales increased 12 percentage points over baseline, compared to a 2% point increase in the comparison group. These changes were associated with 126% more sales for the experimental group compared with 36% more sales for the comparison group. For each SR, this increase in sales translates into $1,094,444 more in annualized revenue.     

关于营销管理的一个模型分析

本文建立企业内企业主体与营销部门的收益模型,在此模型下,分析选择一个怎样的均衡点,使得企业和营销部门保持一种协调的关系。     

Sales territory alignment for sparse accounts

A sales territory alignment problem for sparse accounts where travel time is a major component of the salesman's worktime is presented and analyzed. The objective is to minimize total driving distance of salesmen while equalizing driving distance between salesmen. A mixed integer programming formulation and an interactive heuristic algorithm in the context of a practical application are discussed.     

Sales performance measurement in bank branches

Studies of bank branch performance have, to date, concentrated on obtaining a single perspective of efficiency. As the financial services industry has intensified, banks have increasingly engated in a proactive, differentiated and customer-based strategy in retail banking in which the sales component of the bank branch activity is emphasized. With the emerging sales culture within banks, as discussed earlier, there is a need to evaluate both sales and service performance. Cook et al. [12] have proposed a model to evaluate simultaneously the sales, service, and aggregate efficiencies of a bank branch. This model accounted for the fact that inputs, in particular resources, are often shared among these functions. In this paper, we extend the data envelopment analysis additive model using goal programming concepts. We thereby derive optimal efficiency scores while taking into account non-volume related activities, that is those involving resources that cannot be assigned to a specific input or output. Again, the proposed model derives an optimal split of the shared resources that maximizes the aggregate efficiency.     

房地产销售代理承诺合约研究

以普通佣金模式下房地产销售代理商的积极性不能得到有效发挥为切入点,对房地产销售代理承诺合约进行研究。作为研究基点,首先分析了普通佣金模式下销售代理商的工作努力程度以及整个销售供应链和委托代理双方各自的收益。随后,对销售数量承诺销售代理合约进行研究,在承诺合约模型中,引入单价奖惩加固定金额奖惩的综合奖惩措施,通过模型构建和优化分析,得出销售代理商的决策策略和收益。并对两种模式下销售代理商的努力程度和各方收益进行了对比分析,结果表明,承诺合约模式下,销售代理商的努力程度更高,项目产品的销售量更大,各方收益也更大。同时,研究表明单价奖惩加固定金额奖罚的综合奖惩措施比以往单纯的单价奖惩措施对系统更优,可以迫使销售代理商选择较高的努力程度,保证其承诺的实现,从而保证房地产开发商预定目标的实现。最后,通过数值算例对研究结论进行了验证和说明。