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200 元、商品进货成本 90 元，并不意味着这单赚了 110 元。支付、发货、包装、佣金、退货与获客还会占用其中一部分；扣过这些费用后，也未必覆盖公司固定开支。",[512,516,517],{},"单笔订单经济模型把这些层次分开，帮助经营者定位钱留在哪一步、流失在哪一步。本文以购销型实物订单为对象，提供可核对的管理口径，不替代正式会计报表或税务判断。模型可以解释订单成本结构，但不单独证明某个活动产生了增量收益。",[519,520,521],"h2",{"id":521},"先区分三个计算层次",[512,523,524,531,532,537],{},[525,526,530],"a",{"href":527,"rel":528},"https:\u002F\u002Fopenstax.org\u002Fbooks\u002Fprinciples-financial-accounting\u002Fpages\u002F6-6-describe-and-prepare-multi-step-and-simple-income-statements-for-merchandising-companies",[529],"nofollow","OpenStax 财务会计教材","区分净销售减商品销售成本得到的毛利，以及继续扣经营费用等项目后的结果。",[525,533,536],{"href":534,"rel":535},"https:\u002F\u002Fopenstax.org\u002Fbooks\u002Fprinciples-managerial-accounting\u002Fpages\u002F3-1-explain-contribution-margin-and-calculate-contribution-margin-per-unit-contribution-margin-ratio-and-total-contribution-margin",[529],"其管理会计教材","用销售减变动成本说明贡献：留下的金额用于覆盖固定成本，再谈利润。",[512,539,540],{},"下面是本站据此整理的订单模型。G、C1、C2 是本文的计算层次，不是所有平台共用的报表名称：",[542,543,544,560],"table",{},[545,546,547],"thead",{},[548,549,550,554,557],"tr",{},[551,552,553],"th",{},"层次",[551,555,556],{},"本文公式",[551,558,559],{},"能回答什么",[561,562,563,575,586,597],"tbody",{},[548,564,565,569,572],{},[566,567,568],"td",{},"净商品收入 N",[566,570,571],{},"折前商品金额 − 商品折扣 − 商品退款及其他已确认商品冲减",[566,573,574],{},"商品部分最终保留了多少收入",[548,576,577,580,583],{},[566,578,579],{},"商品毛利 G",[566,581,582],{},"N − 调整后的商品成本 K",[566,584,585],{},"商品收入扣商品成本后留下多少",[548,587,588,591,594],{},[566,589,590],{},"订单变动成本后贡献 C1",[566,592,593],{},"G + 净运费收入 S − 其他订单变动成本 V",[566,595,596],{},"扣完列明的履约、交易与售后变动成本后留下多少，尚未扣获客分配",[548,598,599,602,605],{},[566,600,601],{},"扣获客分配后贡献 C2",[566,603,604],{},"C1 − 分配至本单的获客成本 M",[566,606,607],{},"按明确分配规则承担获客费用后留下多少",[512,609,610],{},"商品成本 K 在本模型中包含可归属的采购与到仓成本，并按已确认的退回库存回收额调整。固定仓租、办公室费用等不自动并入这项成本；制造业或其他成本构成不同的业务，需要重新说明成本范围。",[512,612,613],{},"M 可能包含按周期发生的营销费用，而不全是随单变化的费用。因此 C2 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