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在甘蔗制糖工业的成本管理中,需要研究和探讨的问题很多,我这里所谈的只是其中的一点,就是怎样搞好甘蔗成本管理。根据我区78家机制糖厂1982～1983年榨季成本资料,原料甘蔗成本占产成品工厂成本的69％,全区平均每吨原料甘蔗成本为51.56元,高的糖厂达60.49元,低的为46.78元,高低相差11.71元。在每吨甘蔗成本中,全区平均运输费为4.84元,高的糖厂达7.57元,低的为1.59元;全区平均公什费为1.97元,高的糖厂达4.41元,低的为0.13元;甘蔗损耗全区平均为0.86元,高的糖厂达2.64元,低的为0.05元。当然在各厂之间,运距有远有近,客观条件各有不同,但从以上数字看,高低相差很大,说明降低原料甘蔗的成本大有潜力,如果甘蔗成本降低1％就能增加财政收入304万元。根据当前情况,我区制糖工业在甘蔗成本的管理上存在着以下问题:
In the cost management of sugarcane sugar industry, there are many problems that need to be studied and discussed. What I am talking about here is just one of them, that is, how to manage sugarcane cost effectively. According to the information on the cost of the 1982 to 1983 crop season for 78 mechanism sugar mills in our district, the cost of raw sugar cane accounted for 69% of the cost of the finished product factory, the average sugar cane cost per ton of raw materials in the region was 51.56 yuan, and the high sugar factory reached 60.49 yuan. The price was 46.78 yuan, a difference of 11.71 yuan. In the cost per ton of sugarcane, the average transportation cost in the region was 4.84 yuan, the high sugar factory reached 7.57 yuan, and the low was 1.59 yuan; the average excise fee was 1.97 yuan, and the high sugar factory was 4.41 yuan, low It was 0.13 yuan; the average loss of sugar cane was 0.86 yuan, the high sugar factory was 2.64 yuan, and the low was 0.05 yuan. Of course, there is a long distance between the factories, and the objective conditions are different. However, from the above figures, there is a big difference between the high and low, indicating that there is a great potential for reducing the cost of raw sugar cane. If the cost of sugar cane is reduced by 1%, it will increase. 3.304 million yuan in fiscal revenue. According to the current situation, there are the following problems in the management of sugar cane cost in our district’s sugar industry: