Traditional Culture Encyclopedia - Traditional customs - The ratio of industrial raw materials to cost, and the ratio of cost to income? External tension
The ratio of industrial raw materials to cost, and the ratio of cost to income? External tension
Based on this calculation, the production cost accounts for about 100-5- 10=85% of the sales revenue. Basically, traditional industrial enterprises have low technology content, and workers' wages account for about 5%; Auxiliary manufacturing costs 5%; Fuel power+raw materials almost reached 85-5-5=75%.
Extended data:
Raw material cost ratio method refers to the method of allocating manufacturing expenses to product costs based on the proportion of raw material costs. Using this method, calculation is more convenient. Especially in some production workshops, the same raw material is used to produce various products, or the raw material cost accounts for a relatively large proportion, and the processing technology is relatively simple.
Manufacturing expenses are mainly used for the processing of raw materials, and it is most appropriate to share manufacturing expenses by using raw material cost ratio method. However, in a highly mechanized production workshop, the raw materials used in various products are very different, so it is not appropriate to allocate manufacturing costs in this way.
Generally speaking, mineral products and agricultural products as labor objects are called raw materials, and processed raw materials (such as steel and cement) are called materials. Together, they are called "raw materials". Some raw materials are raw materials in this enterprise and finished products in another enterprise. Industrial raw materials come from some industrial enterprises and agricultural production.
The former mainly includes products directly produced by the mining industry, such as raw coal, crude oil, logs, various metallic and nonmetallic ores; Products produced and processed by the mining industry, such as pig iron, steel, cement, coal and petroleum products; Synthetic materials, such as synthetic fibers, synthetic plastics, etc.
This kind of raw materials are generally not affected by natural conditions or have little influence, and more and more are produced through chemical synthesis. The latter mainly includes agricultural plants or animal products, such as grains, raw cotton, sugarcane, livestock, fish, milk, etc. Agricultural products produced and processed by agriculture, such as flour and leather. The ratio of these two raw materials can indirectly reflect the level of industrial development.
Baidu encyclopedia-raw material cost ratio method
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