Chinese companies selling expenses Color.docVIP

 PAGE \* MERGEFORMAT 6 Chinese companies selling expenses Color l, research methods designed to 1.1 The cost of sales and marketing expense ratio, as reflected in the size of the target marketing efforts Business cost of sales is the company marketing products for the personnel that occurred, merchandising, advertising promotion and other expenses combined. The size of the direct cost of sales reflects the extent of corporate marketing efforts (Note: This inference is based on the establishment of a basic right product enterprises and the basic quality of the work of marketing the right assumptions.) Cost of sales and the regularity of the study will help the in our understanding of Chinese enterprises from one side of the overall situation in the work of marketing and business marketing practice to guide decision-making. But only from sales of the charges alone can not determine the size of an enterprise level marketing efforts. The cost of sales revenue and sales ratios, this is called cost of sales ratio, it is easy to understand measure of the relative indicators of corporate marketing efforts, can be used in a comparative analysis between different enterprises. 1.2 Sample selection of companies we have chosen the city of Wuhan, more than 200 manufacturing enterprises. These enterprises are divided into four major type of industry: a. Light food manufacturing industry (56), a typical product types include: food, beverage, textile, printing and dyeing, rice, flour, pharmaceutical, pharynx, wine, paper, bio-engineering. b. Family daily products manufacturing industry (3O home), typical products include: bicycles, household appliances, cleaning supplies, a variety of products. c raw materials processing industries (20), typical products include: iron and steel, chemicals, liquefied gas and electricity. d. Industrial product manufacturing industry (204), typical products include: machine tools, machinery, communications equipment, auto parts, electrical equ