请教各位老前辈

lx

马尾松优油和重油的价格与松香的价格有什么联系？除了随行就市，是否有核算的方法？先多谢了！

习习风

简单地说：
' F9 k0 E9 R7 m3 \5 L销售收入=优油+重油+松香+黑香（残渣）
, V1 ~2 h! d' X$ k6 F总支出（包括生产成本、销售、管理等费用和税收）楼主想必知道的
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销售收入=总支出就可以保本
所以油、松香在核算成本时是此消彼长的关系。
! Z1 {5 P8 l! o1 m8 q也就是说油卖便宜了，松香就要卖贵一些才能保本，反之亦然。
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[此贴子已经被作者于2005-9-9 7:54:12编辑过]

满地金钱

还是习MM敬业!

燕子

以前的资料，供大家参考
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广西南宁地区松香生产成本分析

, @0 E7 O5 ]# J% e6 x对于当前参与到松香市场的各方来说，在其具体的市场运营时，有一个因素是最被看重，也最为大家关心的，那就是松香厂松香生产的成本问题。一般而言，商家在具体的市场交易中，在决定购买时，希望能以尽可能低的价格成交，但一般而言，在结合市场价格走势的同时，也必须考虑到厂家的实际生产成本，从而在具体询价洽商过程中，达到合理的价格，这样就能提高交易成功的机会。而生产厂家在其运营过程中也一样，一只眼看市场，而另一只眼看自己的成本，一般而言，结合市场走势，同时计算松香生产的成本，确定交易价格。所以，成本问题是摆在市场各方市场运营过程中关键的一个因素。
7 v5 ~. |0 |; }- e' t7 f2 ~! A到底目前国内松香生产成本如何呢？现以广西南宁地区为代表，我们即可初步分析出厂家的具体生产成本。
一般而言，现在松香厂家生产成本包括如下三个方面（C）       
! ~( ?; T. U/ B) ?, P1 `6 g1、松脂消耗成本——C1
: h. e% k+ o4 l& x( b% }' j! i5 E2、制造费用————C2
3、税费——————C3
4、承包或租赁费用—C4
* y0 h2 Z( Q3 @6 {5、管理费用————C5
& t: |- I& F; ], _( g' R! r松香厂家的生产成本基本可概括在以上5个方面，生产成本等于C1+C2+C3+C4+C5=C
以每生产1吨松香所耗成本计算如下：（以厂家年产量5000吨的规模计）
1、松脂消耗成本（C1）：以目前广西南宁片厂家的生产水平，普遍的吨松香耗脂率为1.28。而假定松脂收购成本为P1，则松脂消耗成本为C1=1.28P1；
  z, k! q# E) r8 K' j2、制造费用（C2）：松香生产过程中需损耗各种物料等，在此我们作简化处理，以今年6月份某厂的具体物料损耗，折合成人民币计算有如下（每吨松香）
2 V; d8 k5 }+ C7 h①        煤耗90元；②水电10元；③草酸10元；④操作工人工资支出30元；⑤桶包装费240元，
; J- J- K% n0 h2 n8 }/ I则制造费用C2=①+②+③+④+⑤=380元
3、税费（C3）：仍以今年6月份该厂的实际税费为例，包括两部分：农特税和国税，农特税的名义税率极高，事实上该厂与当地税局签定某些非正式协议，事实上的农特税是20元/吨，而国税则基本为150元/吨，则C3=20+150=170元。
4、承包或租赁成本（C4）：该厂年承包费为10万元，以5000吨的生产量计算，则吨承包成本为C4=20元。
5、管理费用（C5）：以该厂现在的情况，现有共四个管理人员，包括生产管理，销售管理等，基本可以满足运营要求，四个管理人员年需支付工资共5万元，基他业务支出费用约5万元，则有C5=20元。
那么其时的松香生产成本如下：
: z: I* v2 I6 @% N  kC=C1+C2+C3+C4+C5=1.28P1+380+170+20+20=1.28P1+590
象上述的C1—C5,其中C2—C5一般而言基本不会有很大的变化如C2中的煤耗、水、电耗和其他物耗不会有较大的成本上的变化，C3中的两税费用亦基本固定不变，C4中的租赁承包成本则或许由于承包金或实际生产数量的不同而造成实际的吨摊销承包成本会有一些出入，但基本也在20元/吨左右，C5中的费用则以一般普通状况来计算。最决定的也是可变的成本因素就是收购松脂的成本价格了。
不同收脂价格下厂家吨松香生产成本见下表（1）
( J2 ?% h: ~5 e, ?, |: t8 B. c  S收脂价格      (元/斤)        1.25        1.26        1.27        1.28        1.29        1.3        1.31        1.32        1.33        1.34        1.35        1.36
( ?+ g; d1 t! n( K' ~2 p0 ]松香生产成本(元/吨)        3790        3816        3841        3867        3892        3918        3944        3969        3995        4020        4046        4072
在确定了松香的生产成本之后，我们就很容易地可以根据当前的市场行情估算出松香生产厂家的实际盈亏状况了。一般而言，松香生产中可以有松香产品、松节油产品以及少量的重油等废料产品，当然其中主要是松香与松节油产品了，重油及其他黑液的产品在销售收入中几乎可以忽略不计。
而一般而论，吨松香产出可伴有0.12吨松节油的产出，以目前广西南宁绝大多数厂家而论，近几年的松节油得率均约为0.12，出入不大，那么吨松香生产后的销售收益为P：
/ N' x8 Z) i" w7 Q+ TP=P香+0.12P油（P香——松香出厂价格，P油——松节油出厂价格）
假定我们设定P油为3500元/吨（即松节油市场价格保持稳定，而松节油出厂价全部以3500元/吨成交），则不同出厂价格（松香）下，厂家销售收益可见下表(2)：
松香出厂价（元/吨）        3400        3450        3500        3550        3600        3650        3700        3750        3800        3850        3900        3950
销售收入（元/吨）        3820        3870        3920        3970        4020        4070        4120        4170        4220        4270        4320        4370
# S9 m1 Y9 V* `+ k/ B* h需要注意的是，上表中的销售收入是在假定全年的松节油销售出厂价固定为3500元/吨的条件下计算出来，而当松节油的价格升或跌，均会对销售收入产生一定的影响。
/ \. \4 g+ [$ F# f$ X9 B3 H1 {通过上面具体分析，生产厂家便可以很明了地了解到自己的生产盈亏状况，并可根据市场走势，判断出相应的市场盈亏点，从而进一步作出相应的市场运营方针，例如如果某厂收脂价格为1.30元/斤，则按上述数据推算，由表（1）可知其吨松香生产成本为3918元/吨，相应地，根据表（2）可以知道松香出厂价3500元/吨就是其盈亏临界点了，如出厂销价低于此价，则厂家将面临亏损；而高于此临界价位的出厂销价将带来盈利。（Rosinchen）
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lx

受益非浅，感谢至深！多谢各位赐教！

纵情任性

大家同行，多多交流

燕子

不知各位同行是否还记得Rosinchen?燕子一向敬佩他,不知陈大哥近况如何？还做松香吗？

tigerrosin

燕子的算法比较准确

燕子

想当初，２００３年，收脂价1.2５，燕子曾有一对比表，最高才算到１．７，今非昔比，现在最低起步价１．８，还一定能看到

qpsmf8ity

Nine years ago, Wuhan Qingshan mountain old Wengfeng Yong, and Microsoft in a lawsuit because of the nationally known (newspaper February 24, 2002 front page reported)
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$ x4 A! D, d) V' G' C/ n- ? After two years of contests, Microsoft finally admitted that its phonetic software error, then, the two sides shake hands, FENG Yong compensation payments will be donated to the Castle District Youth Foundation. As he said, he launched an attack to Microsoft, not seek fame and fortune, but simply want to  
+ ~0 `0 ~% F' J5 E6 W 9 years later, yesterday,maillot de bain 1 piece, FENG Yong once again call the newspaper reporter: >
* Y0 v" X% X0 }5 k% x lasted 2 years and the Microsoft litigation
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he is a seriously old man
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Fenglao and computer spelling of At that time, retirement new to computers,occhiali da sole gucci, Feng Yong, was very popular with Microsoft Pinyin typing software.  
6 E4 }- |3 x* b+ O/ H2 V$ N day, he entered on the keyboard He wondered,  
he easily knocked the  
0 @; W6 t( @+ z He then access more than 200 errors.  
+ R. h! T5 G" T0 p$ Y. L1 M% i think the world would be fraught with common software,occhiali da sole ray ban, which allows the elderly has always been serious, the initiation of the idea of ??Microsoft a say.  
2002 July FENG Yong to Microsoft (China) company to court, claiming $ 10,000 and an apology, which reputed in the country.  
; u, E4 }+ w1 r4 f; S" y! J, p 9 years since the purchase of 26 dictionary
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he is a crazy old man
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Yesterday, the reporter saw 72-year-old Fenglao, has gray hair , but hale and hearty, especially when it comes to Pinyin computer, such as nine years ago as he is still dancing.  
+ ^! t. D; ?$ E/ P Fenglao still live in a 1980s building in the dormitory units, more than 70 square meters of home, the most valuable is four years ago to buy a computer LCD screen, next to the placed a value of more than 7,000 dollars of the old computer. Feng Yong, said his son nine years ago he bought his own money to help the In addition to news,maillot de bain banana moon, shopping forum, the computer is its  
family support, a firm he Pinyin Win a case from 2004, he has been tracking Microsoft Pinyin input method of the new version, and expanded to include the correction target unis, Sogou, including 11 other Pinyin input method software.  
$ V, z& X3 h1 o- s. i& @, \% O his family's support, he will 12 kinds of computer software in the alphabet more than 40 million Chinese characters and pinyin, all in a book excerpt, and later bought a special printer, compiled into an electronic version.  
day, he DAI Qi reading glasses, holding a thick authoritative dictionary, one by one check, as long as there is a dictionary software appeared on the spelling of a word, he let the word. Even so, he identified more than 400 computer phonetic spelling errors. In order to ensure the accuracy of calibration, the years from his retirement pay 1200 yuan per month to save money, buy the authoritative dictionary of 26.  
yesterday,maillot de bain 2 pieces, he pointed to the brim of the bookcase to reporters familiar. Including an unusual A friend in the publishing house gave him one, because of which there are two missing ten printed words, he bought a pocket again, the lack of printed copy down the part attached to the books on book, then sent back to his friend.  
$ t9 K: \. M* N' L) o0 P' U8 m% Z correction to 10 pm every day
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he is a satisfied old old man
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% O. J8 y  F; E/ M$ n  [; s' ?1 K order to let more people know about spelling, attention to spelling, he prepared a special  
3 n. p$ \/ g+ v7 G Although the book sold very few, but Fenglao said: Because no other hobbies. Fenglao that he get up 6:00 every morning to see news, they begin a day of During the day time, he and almost all computers together, pinyin transcription computer, and then compared against a dictionary of phonetic spelling if there are problems. Then, find out the  
a long time, Fenglao a lot of work to improve efficiency,maillots de bain 2011, the reporter observed, Fenglao computer, always open the same time several old said. In addition to dinner and go downstairs to win the trust, the Fenglao rarely go out, it will work until 10 pm until time to sleep.  
crackdown in the past few years for the alphabet, the Feng Yong respect, he is now almost every dictionary is very familiar, and  
When asked when the end of the spelling correction utilities, real old age, von dad admits not thought about it, offer themselves for decades after his body has been so tough.  
text / reporter trainee reporter Lan Wan Shao Ling
(edit: SN005)
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