论文部分内容阅读
镇江立宝鞋业有限公司是由江苏省轻工业品进出口(集团)公司、镇江市丹徒县三山乡六村胶粘皮鞋厂、香港崇健实业有限公司三方合资兴办的企业。1989年建成投产后,由外方提供合同订单,进口原材料和返销产品,公司组织生产,保质保量按期交货,到1991年底共生产销售出各类鞋133.1万双。劳动成本低,又享受国家优惠政策(减免税收32.92万元),但经济效益却不尽人意,累计亏损达126万余元,使企业处于步履艰难的境地。导致企业亏损的原因归结起来主要有如下几个方面: 1.进口原辅材料,外方自开发票,自报价格,低
Zhenjiang Libao Footwear Co., Ltd. is a joint venture established by Jiangsu Provincial Light Industry Products Import & Export (Group) Company, Sancun Town Sanchong Rubber Products Co., Ltd. and Hong Kong Chongjian Industrial Co., Ltd., Dantu County, Zhenjiang City. After the project was completed and put into operation in 1989, the foreign party provided contract orders, imported raw materials and returned products. The company organized production, guaranteed quality and quantity delivery on time, and by the end of 1991, it produced and sold 1.313 million pairs of shoes. Low labor costs, and enjoy the country’s preferential policies (reductions and exemptions of 329,200 yuan of tax), but the economic benefits are not satisfactory, accumulated losses of more than 1,260,000 yuan, so that companies are struggling. The causes of the loss of the company are summed up in the following aspects: 1. Imported raw and auxiliary materials, foreign self-invoicing, self-reported prices, low