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矿山维持简单再生产费用的提取,现行规定是按矿石产量进行预提,定额为:铁矿1.70元。有色矿3.50元,石灰石矿1.00元(年产二百万吨以上的每吨提五角)。我认为这个计提方法值得研究和改革。首先,产量本身是一千常变量,影响其变化的因素有:矿山的机械化程度和生产规模,工人的技术水平和工作热情,自然资源条件和开采方式等等。因此,以矿石产量提取“维简费”,在计算期内,进入产品成本中的该项费用,将随着产量的增减而增减,而单位成本中的该项费用则保持不变,这是人为地造成产品成本失实。其次,“维简费”的提取,与固定资产的磨损
The mine maintains the extraction of simple reproduction costs. The current regulations are based on the ore output and the quota is: 1.70 yuan for iron ore. Non-ferrous ore is RMB 3.50 and limestone ore is RMB 1.00 (an annual output of more than 2 million tons will be given at 0.5 metric ton per ton). I think this withdrawal method is worth studying and reforming. First of all, the output itself is a thousand constants, and the factors influencing the changes are: the degree of mechanization and production scale of the mine, the technical level and work enthusiasm of the workers, the natural resource conditions and the mining methods, etc. Therefore, “vehicle maintenance fee” is extracted from the ore output. During the calculation period, the cost of entering the product cost will increase or decrease as the output increases or decreases, while the unit cost will remain unchanged. This is artificially caused by the cost of the product. Secondly, the extraction of “convenience fee” and the wear of fixed assets