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原材料综合利用是对物质资源效能的充分利用。由于原材料综合利用能增加产品品种和产品产量,当综合利用程度提高时,同样的原材料成本和不成比例增加后的其它成本费用可以在更多的产品之间进行分配,从而使产品的单位成本降低。本文拟就运用产值成本率这一指标分析计算产品单位成本降低率及各因素变动对产品单位成本降低率变动的影响。其基本公式为:
Comprehensive utilization of raw materials is the full use of the effectiveness of material resources. Since the comprehensive utilization of raw materials can increase product variety and product output, when the degree of comprehensive utilization increases, the same raw material costs and other non-proportionally increased costs can be distributed among more products, thereby reducing the unit cost of the product. . This article intends to analyze the effect of the reduction rate of the unit cost of the product calculated and the change of each factor on the change of the unit cost reduction rate of the product by using the index of the production cost rate. The basic formula is: