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读了“中国农垦”第一期发表高鉴寰同志对自产自用产品作价意见后,我个人有些不同的看法,仅提出来和大家商讨。目前在国营农场中对自产自用产品(如种子,饲料)的作价方法颇不一致。据我在黑龙江省农场工作时,所接触到的是:当农作物产品实际成本低于销售价格(即国家收购价格,以下同)时,农业生产部门要求按销售价格转帐,以提高当年的利润;当自产饲料的实际成本高于销售价格时,畜牧生产部门也要求对自产饲料按销售价格转帐,以争取降低畜产品成本;上年结转下年的产品,不论实
After reading the first issue of “Chinese Agricultural Land Reclamation”, Comrade Gao Jianzheng made comments on self-produced and used products, I personally had some different views and proposed only to discuss with everyone. At present, the pricing method for self-produced and used products (such as seeds and feed) is quite inconsistent in state-owned farms. According to my work on a farm in Heilongjiang Province, when the actual cost of the crop product is lower than the selling price (that is, the national purchase price, the same applies hereinafter), the agricultural production department asks for a transfer according to the selling price to increase the current year’s profit; When the actual cost of the self-produced feed is higher than the selling price, the livestock production department also requires that the self-produced feed be transferred at the sales price in order to reduce the cost of livestock products; the product carried forward for the following year in the previous year is not real.