[讨论]3.8元脂价的松香成本

山人听雨

关于松香成本的计算，以前论坛已讨论过多次。今天上论坛，发现又有不少朋友的帖子提出类似的问题，大体是出于对新季松香的开盘价的关注，提出了3.8元/斤的收脂价，生产松香的成本为多少，9000元以上还是以下，意见相左，但各有各的理。山人有兴趣另开一帖，和各位共同探讨。

  _6 |5 ?9 k& P请首先注意以下问题：
$ W* c1 Z5 L! t( [5 j1 H& G1.        松树种不一，有马尾松、湿地松……
2.        松脂的水份差异及松脂其它质量问题
3.        松香生产工艺不一，有蒸汽法的，有滴水法的；
. u4 j% k5 H0 k& p9 `" c) v% ^0 P4.        包装材料不一，有镀锌铁皮桶的（铁皮厚度也不一），有PP编织袋的，也有PP编织内衬PE袋的，有纸塑复合袋的；
$ d) ~" G9 K9 v5 W$ @5.        松香得率不一。即使树种相同、生产工艺相同，但地域不同，松香得率也不同
+ V) n) ~+ f2 B" \" l, |7 B, W. c) d6.        松香交易方式不一，有含税的（带票），有不含税的（不带票，合理不合法）
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前提不一，当然导致结论不一
' F6 `6 U8 g! M+ Z. }比如：A.南宁地区马尾松蒸汽法松香WW级，镀锌铁桶装，税后成本（注：利润除外，副品冲税前成本）应在9450左右。
& X" T7 H0 `7 Z' Q% P8 _0 OB. 南宁地区马尾松蒸汽法松香WW级，PP编织内衬PE袋装，税前成本（注：利润除外，副品冲税前成本）应在8900左右。
土法松香的成本比蒸汽法松香成本要低，土法松香税后成本低于9000元/吨也就不奇怪了。
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+ M; ^3 w6 G2 A所以，当谈论责任田的时候，建议别只拿自己的一亩三分地说事。
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/ S4 [2 b0 M, b同时，山人想提一下的是，成本的主流概念应是税后成本。
- c1 ^. Y$ G1 C不尽之处，欢迎批评指导。
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stone

以下是引用hooooooo在2006-5-1 0:07:12的发言：
* w$ i. v9 Z" F9 X, f; S; e+ L& o5 T佩服的人不少.
我赠送一句: 搬起石头砸自己的脚!

何以见得，莫非hooooooo另有高见？？

[em05][em05]

hooooooo

佩服的人不少.
我赠送一句: 搬起石头砸自己的脚!

stone

山人听雨与松风吟月,好厉害!!
晚生佩服!!
[em05][em05]

ww

山人与吟月之对帖，犹如高山流水，令人仰止。真让人大长见识。
+ v" d1 D* R) g6 B6 g" s1 j只是山人对税负一问未作回答，略为遗憾。吟月可否也象山人兄一样把数列出来，让我们一目了然呢？
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/ T3 o: p6 f4 ^% u1 q! [; X另外，我个人认为，自有资金的利息应计提，在年终时，放入全年产量里计成本，而不是不计。不知对否？

CGRWW

两个人加在一起就是天下无敌

山人听雨

本不想回应了，但既然说了，这里就简单回应一下。
' `  x9 I5 I. u- U  Z关于自有资金利息，请先弄清楚什么叫自有资金，自己兜里的钱，如果硬要计提利息，也是从自己左口袋掏出放入自己的右口袋，这样一来，还要做借、贷分录，一出一进却惹出了利息税，不是多此一举吗？你所说的800万，是100%的贷款，贷款自然有贷款利息，可怎么牵扯到自有资金了？你要说自有资金计息，那么你要把利息算给谁？如果一笔款既做存款又做生产经营，那不是鸡生蛋又蛋孵鸡了？所以，这是一个初级得让人哭笑不得的问题。
松脂收购已作为进项和松香销项低扣，那松节油的销项还能再拿松脂作为进项低扣吗？显然不可以。那松节油销售要不要缴税（约￥170）？完税后作为企业的实际收入有多少？要把销售松节油收入不扣税对冲松香成本行吗？
. l3 C8 a% r) R3 `" |, t; C6 U5 }好了，到此为止，呵呵。
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龙行天下

燕子的计算方法如果节油价格是4000-5000时,是准确的!05年前也是这样计算的.