论文部分内容阅读
目前,森工采运企业的木材生产成本中包含着一块特殊费用,叫作伐区道路延伸费,我们认为这块费用作为工业产品的成本构成内容,与工业产品成本中的其它构成内容有很大的不同。这块费用的使用结果是形成固定资产——伐区延伸道路等。按照目前的计算方法,伐区道路延伸费没有完全计入森工企业工业增加值之中,从而,造成了国民生产总值等指标的计算遗漏,应该在计算这一指标过程中进行一些必要的处理。
At present, the timber production cost of the logistics companies involved in the forest industry includes a special fee, called the road extension fee in the logging area. We think that this cost is the cost component of the industrial product, and it is very different from other components of the industrial product cost. Big difference. The result of the use of this fee is the formation of fixed assets - the extension of roads in the cutting area. According to the current calculation method, the road extension fee for logging areas is not fully included in the industrial added value of the forest industry enterprises. As a result, the calculation of the GNP and other indicators has been omitted. It is necessary to perform some necessary calculations during the calculation of this indicator. deal with.