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工业品成本上升除与原材料、燃料动力等基础产品价格上调相关外,与企业车间经费、企业管理费(以下简称两费)变动也有一定的关系。为了弄清两费对工业品成本的影响.我们对安徽省宣州市酒厂、造纸厂、纺织厂、硫酸厂、水泥厂、化肥厂、机械厂、锰硫铁矿等11家国营工业企业进行了调查。一、两费变动对成本和利润的影响 1989年以来,这11家企业的两费变动都呈增长趋势。1990年到1989年,车间经费增加3.9％,企业管理费增加0.6％;1991年两费分别增加20.9％和27.9％;两费合计在生产费用中所占的比率,1989年为
In addition to the increase in the cost of industrial products and raw materials, fuel power and other basic products related to price increases, and corporate workshop expenses, corporate management fees (hereinafter referred to as two fees) changes also have a certain relationship. In order to clarify the impact of the two fees on the cost of industrial products, we investigated 11 state-owned industrial enterprises such as wineries, paper mills, textile mills, sulfuric acid factories, cement factories, fertilizer plants, machinery factories and manganese pyrite in Xuanzhou, Anhui Province We conducted a survey. The Impact of Changes in Costs and Profits on First and Second Expenses Since 1989, the two changes in these 11 enterprises have been on the rise. From 1990 to 1989, the increase of 3.9% in workshop expenses and 0.6% in management fees; the two fees increased by 20.9% and 27.9% respectively in 1991; the total of the two expenses in production costs was 1989