论文部分内容阅读
工业企业降低成本的途径是不尽相同的。这是因为不同的生产条件和不同的管理水平以及成本中各项费用所占的比重是不尽相同的。因此,一个企业在探索降低产品成本途径时,就只能按照不同企业的具体情况来确定。本文试就甘蔗制糖行业降低产品成本的途径,试谈个人的看法。在制糖工业中,机制糖产品成本结构的特点一般是:<1>甘蔗原料和辅助材枓所占比重最大,约占75～80%;<2>燃料和动力费约占10%;<3>管理费用(包括车间经费,企业管理费、停榨期费用)占9～10%;<4>相对来说,劳动力消耗所占比重数小,一般在1.10～1.30%。根据以上的特点,降低产品成本的
The ways in which industrial companies reduce costs are not the same. This is because different production conditions and different management levels and the proportion of costs in the cost are not the same. Therefore, when a company is exploring ways to reduce product costs, it can only be determined according to the specific conditions of different companies. This article tries to discuss the ways in which sugarcane sugar industry can reduce product costs, and talk about personal opinions. In the sugar industry, the structure of the cost structure of the sugar products is generally: <1> Sugarcane raw materials and auxiliary materials account for the largest proportion, accounting for about 75 to 80%; <2> fuel and power costs account for about 10%; < 3>Management expenses (including workshop expenses, enterprise management fees, and stop-sorting expenses) account for 9 to 10%; <4> Relatively speaking, the proportion of labor consumption is small, generally 1.10 to 1.30%. According to the above characteristics, reduce the cost of the product