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There are examples of (0) can be done by the retailer within his store, but perhaps the biggest opportunity for cost-reduction stems (31) cooperation between manufacturer and distributor in yzing the total costs involved in moving the product from the factory to the shopper’’s basket. A helpful technique in this connection is the concept of "direct product profit" (32) is widely used in the United States. This is a technique for yzing very precisely the costs and profits associated (33) each product line, with a view to isolating opportunities for cost reduction. For example, the in-store handling costs for particular item may be reduced (34) the manufacturer puts it in a large case or reduces the number of layers in the case. With the growing importance of prepackaging (35) for perishable items like meat and for non-food products, it is essential that the container should facilitate quick unloading and easy display. More obvious is the case for cooperation in reducing the costs of delivery and unloading the night delivery experiment in Central London is an example of this. Many shops lack proper unloading facilities, often because the local authorities or private developers (36) built them were not aware of (37) was needed. Many retailers do not employ modern handling techniques. Some consumer goods manufacturers, (38) as Unilever, are playing a big part in streamlining the distribution system, simply because they are "market-oriented" companies which recognize the importance of low distribution costs. Even in Unilever, Lord Cole recalled the bad old days (39) distribution was looked upon as the least important of costs. The process of distribution will gradually be made less labor-intensive; the difficulty of finding additional labor, apart (40) its cost, is the major factor behind. EXAMPLE:The correct answer for blank (0) is “WHAT”.

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【多选题】下列长期股权投资中( )应当采用成本法核算。

A.
投资企业能够对被投资单位实施控制的长期股权投资
B.
投资企业对被投资单位具有共同控制或重大影响的长期股权投资
C.
投资企业对被投资单位的投资占该单位有表决权资本总额20%以下
D.
投资企业对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资