The difference between channel sales and salesmen is as follows:
1, including the scope of the different
Channel sales include: administrative and technical personnel, materials procurement, storage and driving a variety of machinery, vehicles, materials to reach the site of the warehouse before the removal of loading and unloading workers, full-time trade union personnel, medical personnel and other personnel whose salaries are covered by construction overhead or non-operating expenses.
And businessmen include: individuals engaged in design, decoration, installation, drafting, laboratory, testing, medical, legal, accounting, consulting, lecturing, journalism, broadcasting, translation, auditing, painting, calligraphy, sculpture, film and video, performances, performances, advertisements, exhibitions, technical services, referral services, brokerage services, agency services, and other labor services to obtain income.
2, the calculation method is different
Channel sales are calculated as follows:
Net income from operations = operating income - operating expenses - depreciation of productive fixed assets - production tax +
Net income from renting out houses, net income from renting out other assets, and depreciated net rent from owned housing. Net income from property excludes proceeds from premiums on transfer of ownership of assets.
Net Transfer Income The formula for calculating net transfer income is: Net Transfer Income = Transfer Income - Transfer Expenditure
And the formula for calculating businessman is expressed as: Real Growth Rate of Per Capita Disposable Income = (Per Capita Disposable Income of the Reporting Period / Per Capita Disposable Income of the Base Period)/Consumer Price Index -100%.
3, the role of different
Channel sales reflect the average level of income of rural residents of a country or region, while the businessman reflects the standard of living of the people.
4, different treatment
According to the marketing strategy channel sales should be calculated on an annual basis and prepaid in monthly or quarterly installments. At the end of each month, the enterprise should be cost and tax accounts of the end of the month balance to the "profit for the year" account debit, the balance of the income account to the "profit for the year" account credit.
Then calculate the difference between the current debit and credit of the "salary" account.
And the primary purpose of the businessman should be to recognize and measure the impact of accounting and tax differences on the future inflows or outflows of economic benefits to the enterprise, the income tax accounting affects the assets and liabilities of the enterprise in the first place. The income statement debt approach, on the other hand, starts from the view of income and expense, and considers that the first consideration should be the direct recognition of income and expense related to the transaction or event,
measuring the enterprise's income from the direct matching of income and expense.
5, the assessment content is different
Channel sales are mainly assessed whether they can conscientiously carry out the country's Constitution, laws and decrees, whether they have the moral character of the staff should have, whether they have the business skills to do their job well, as well as the necessary knowledge of the culture and the ability to work in practice.
And the main assessment of the salesman, attendance, academic performance and work attitude, the completion of the task of the quantity, quality, efficiency and so on.
6, the work of different
Channel sales are mainly to develop, modify the organizational structure on the authority and functional responsibilities, the establishment of a dual-track, mutual, vertical and horizontal information exchange system. Anticipate staffing needs, plan for staffing inputs, and preconceive needed management policies and programs.
Staffing and utilization: that is, in accordance with the needs of the work, staff recruitment, deployment, assessment, rewards and punishments, placement and so on. Help staff to continuously improve their individual work ability, pre-service training and on-the-job training.
And the businessman is mainly based on the principle of distribution according to labor, do a good job of staff salary grading, upgrading and all kinds of insurance and welfare work. Through a variety of educational methods to improve the ideological and political awareness of the staff, to stimulate the enthusiasm and creativity of the staff. Summarize and evaluate the work situation and procedures in order to improve management.
7, the basic framework is different
Channel sales is under the guidance of the basic guidelines to deal with the specific business standards of accounting norms. Its specific content can be divided into three categories of general business standards, special industry and special business standards, financial reporting standards, general business standards is to regulate the general application of the general economic operations of the recognition, measurement requirements, such as inventory, fixed assets, intangible assets, employee compensation, income tax, etc..
And the business quasi is the treatment specification of accounting issues made for specific businesses in special industries; such as biological assets, transfer of financial assets, hedging, the original insurance contracts, consolidated accounting statements, etc.. Small business accounting quasi mainly regulates the reporting type of standards common to all types of businesses; such as financial statement presentation, cash flow statement, consolidated financial statements, interim financial reports, segment reports, etc..
The application guide reinforces the enterprise-specific standards from different perspectives and addresses practical operations, including the section on interpretation of specific standards, the section on accounting entries and the section on financial statements.
8, the calculation method is different
Channel sales are calculated as follows:
Net income from operations = operating income - operating expenses - depreciation of productive fixed assets - production tax + net income from renting out houses, net income from renting out other assets, and discounted net rent from owned housing. Net income from property excludes proceeds from premiums on transfer of ownership of assets.
And the formula for the businessman's calculation is expressed as follows: real growth rate of per capita disposable income = (per capita disposable income in the reporting period/per capita disposable income in the base period)/consumer price index-100%.
9, the nature of the scope of different
Channel sales: generally refers to industrial enterprises, the production of all the amount of quantity of money, including unsold, has not yet formed the income of the inventory;
And the salesman for the main business income, and operating income, and the sum of other business income, and the total income of the circulation enterprise accounting for some of the spread Income, that is, gross profit.
Baidu Encyclopedia - Channel Sales
Baidu Encyclopedia - Businessman