销售费用是保证企业销售目标得以实现的前提条件之一，它不仅关系到企业利润

销售费用是保证企业销售目标得以实现的前提条件之一，它不仅关系到企业利润的形成与分配，还关系到企业的可持续生存与发展；销售费用在企业成本费用中占据了较大比重。因此，如何以较低的销售费用获得最大的销售收益成为企业管理层尤为重视的问题。本文首先阐述了销售费用的含义作用，继而讨论了销售费用的管理方法，最后提出了销售费用的管理对策。

销售费用是保证企业销售目标得以实现的前提条件之一，它不仅关系到企业利润的形成与分配，还关系到企业的可持续生存与发展；销售费用在企业成本费用中占据了较大比重。 因此，如何以较低的销售费用获得最大的销售收益成为企业管理层尤为重视的问题。 本文首先阐述了销售费用的含义作用，继而讨论了销售费用的管理方法，最后提出了销售费用的管理对策。

Sales expense is one of the preconditions to ensure the realization of the enterprise's sales goal. It is not only related to the formation and distribution of enterprise profits, but also related to the sustainable survival and development of the enterprise. Sales expense accounts for a large proportion in the cost of the enterprise. Therefore, how to get the maximum sales revenue with a lower sales cost has become an issue that enterprise management attaches great importance to. This paper first expounds the meaning and function of sales expenses, then discusses the management methods of sales expenses, and finally puts forward the management countermeasures of sales expenses.<BR>