论文部分内容阅读
茶叶产品成本核算是茶叶商品经济核算的中心环节,也是反映消耗、考核经营成果、寻求降低产品生产成本、改善和加强企业管理、做到增产增收增加盈利的重要途径;同时,它对国家正确制定茶叶收购价以及茶叶生产合理部局、确定税收等政策、处理好工农间的经济关系、调动茶农商品生产的积极性,都有重要作用。本文从降低成本,提高经济效益目的出发,谈了三个问题:一涌溪火青成本费有项目;二成本高经济效果差的原因;三降低成本提高经济效益的几点措施。现分述如下:
The cost accounting of tea products is the central link in the economic calculation of tea commodities. It is also an important way to reflect the consumption and appraisal of operating results, seek to reduce production costs, improve and strengthen enterprise management, and increase production and income to increase profits. At the same time, The purchase price of tea, the reasonable bureau of tea production, the determination of taxation policies, and the handling of the economic relations among workers and peasants and the mobilization of the enthusiasm of the tea farmers in the production of commodities all play an important role. This article from the lower costs and improve economic efficiency for the purpose of the start, talked about three issues: a flood of fire influx of costs have a project; two high cost of economic reasons for the poor; three to reduce costs and improve economic efficiency of several measures. Now as follows: