柳州市第二造纸厂是市二轻局所属的一个只有270多人的集体所有制小厂。主要生产挂面箱板纸。1983年该厂生产的牛皮箱板纸批量投放市场后,由于成本高,价格高,市场销路不好,奔波了一年,企业盈利微薄,销售利润率仅达2％左右。1984年这个厂在探索量、本、利关系时感到:成本决定价格,价格影响销售,销售不佳,又影响生产上不 The second paper mill in Liuzhou City is a small collective-owned factory with only 270 people belonging to the Second Municipal Light Bureau. The main production of noodle boxboard paper. In 1983, the kraft linerboard produced by the factory was put on the market in bulk. Due to the high cost and high price, the market was not sold well. After a year of running, the company’s profitability was meager, and the sales profit rate was only about 2%. In 1984, when the factory explored the relationship between quantity, nature, and interest, it felt that: Cost determines prices, prices affect sales, and sales are poor, but also affect production.