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2022年紫燕销售费用中工资福利、广告费等
2022年紫燕销售费用中工资福利、广告费等
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所属报告：
卤制品行业深度：休闲卤和佐餐卤发展与演化-240206（57页）.pdf
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图14.2020–2026Q1公司销售费用率与可比板块对比
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行业数据
2026-07-21
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图18.2013-2025年公司广告宣传费及占营收比重（亿
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行业数据
2026-07-21
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乘用车整车企业销售费用率（%）及同环比变化（pct）
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行业数据
2026-07-20
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乘用车企业销售管理费用率（%）
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行业数据
2026-07-20
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会稽山销售及研发费用率（%）
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行业数据
2026-07-08
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1Q2026销售费用率为18.10%，同比下降0.78pct
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行业数据
2026-06-09
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2010-1Q26年乘用车企销售费用率（%）
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行业数据
2026-05-13
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2010-1Q26年零部件企业销售费用率（%）
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行业数据
2026-05-13
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2022-2025年鸣鸣很忙的销售费用率
fCDlubTku70gfCDplIDllK7otLnnlKjnjocgfCDnrqHnkIbotLnnlKjnjocgfAp8LS0tLS0tfC0tLS0tLS0tLS0tLXwtLS0tLS0tLS0tLS18CnwgMjAyMiB8IDMuNzElICAgICAgfCAxLjQwJSAgICAgIHwKfCAyMDIzIHwgMy4xNiUgICAgICB8IDEuMTQlICAgICAgfAp8IDIwMjQgfCAzLjc1JSAgICAgIHwgMC45OSUgICAgICB8CnwgMjAyNSB8IDMuNjIlICAgICAgfCAxLjQwJSAgICAgIHwKCui1hOaWmeadpea6kO+8mum4o+m4o+W+iOW/meaLm+iCoeS5pu+8jOWFrOWPuOWFrOWRiu+8jOS4nOWMl+ivgeWIuA==
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行业数据
2026-05-06
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万辰集团2023-2025年销售费用率
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行业数据
2026-05-06
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2025年乳品板块销售费用率同比-0.3pct，期
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行业数据
2026-05-06
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圣贝拉销售费用率低于同业（%）
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行业数据
2026-04-28
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2020-2024年销售费用
fCDlubTku70gfCDplIDllK7otLnnlKjvvIjkur/lhYPvvIkgfCDljaDmr5TvvIgl77yJIHwKfC0tLS0tLXwtLS0tLS0tLS0tLS0tLS0tLS18LS0tLS0tLS0tLS18CnwgMjAyMCB8IDEuODM5ICAgICAgICAgICAgfCA1LjQ1ICAgICAgfAp8IDIwMjEgfCAxLjgyNCAgICAgICAgICAgIHwgNC4wNiAgICAgIHwKfCAyMDIyIHwgMi4yNzkgICAgICAgICAgICB8IDQuMDQgICAgICB8CnwgMjAyMyB8IDIuMTc4ICAgICAgICAgICAgfCAzLjA1ICAgICAgfAp8IDIwMjQgfCAyLjYxMiAgICAgICAgICAgIHwgMi41NyAgICAgIHwKfCAyMDI1IHwgMi44NjcgICAgICAgICAgICB8IDIuMTQgICAgICB8CgrotYTmlpnmnaXmupDvvJrpvI7kv6Hlkqjor6I=
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2026-04-27
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图表302019-2024瑞幸销售费用率
fCDlubTku70gfCDplIDllK7otLnnlKjnjocgfAp8LS0tLS0tfC0tLS0tLS0tLS0tLXwKfCAyMDE5IHwgMjclICAgICAgICB8CnwgMjAyMCB8IDEyJSAgICAgICAgfAp8IDIwMjEgfCA0JSAgICAgICAgIHwKfCAyMDIyIHwgNC41JSAgICAgICB8CnwgMjAyMyB8IDUuNSUgICAgICAgfAp8IDIwMjQgfCA2JSAgICAgICAgIHwKfCAyMDI1IHwgNS44JSAgICAgICB8CgrotYTmlpnmnaXmupDvvJrlhazlj7jlhazlkYrvvIzljY7liJvor4HliLg=
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2015-2024年销售费用率对比
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从期间费用来看，休闲卤和佐餐卤在研发、销售、管理、财务费用上的投入重点不尽相同。休闲卤在研发费用投入上显著高于佐餐卤，目前紫燕在研发投入方面低于行业均值，我们认为可能是大单品效应良好，目前研新优先级不高。但公司在上市发展规划中首先提及了要增加研发投入，期待后续产品矩阵的表现。在销售费用的构成上佐餐卤和休闲卤差别不大，但佐餐卤销售费用显著低于休闲卤：2022 年，紫燕销售费用为 1.37 亿，而煌上煌、绝味、周黑鸭三家休闲卤味公司的销售费用水涨船高，分别为 3.19亿、6.45亿、9.31亿。我们认为而紫燕受益于经销为主、买断式的间接加盟模式，销售费用率较低，优化了公司的盈利能力，而休闲卤在疫情期间加大了对加盟商的支持力度，导致其销售费用增加较大。其中，周黑鸭销售费用相比 2021 年还有所下降，主要源于疫情期间减租谈判带来的门店租金下降、线上销量降低使得快递费用开支减少。绝味的管理费用较高，主要是来源于职工工资和福利项的开支；紫燕的财务费用率自 2019 年以来稳定下降，而绝味、煌上煌有微小调整。
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