锯材是林业企业木材加工行业的产品，它购进原木一作为主要材料，经过加工，生产出不同等级、不同规格、不同品种的锯材产品。锯材生产成本是在木材成本上追加．了为变形所花费的一部分加工消耗的物化和活劳动的价．值。因此，银材成本可以区分为两个部分，占锯材成本的一90％ Sawn lumber is a product of forestry enterprise lumber processing industry. It purchases lumber one as the main material, and after processing, produces lumber products of different grades, different specifications and different varieties. Sawn timber production costs are added to the cost of timber. The price of materialization and live labor consumed as part of the processing costs for the deformation. value. Therefore, the cost of silver can be divided into two parts, accounting for a 90%