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jiu shi nian dai guang xi zhi tang ye cheng ben yun xing zong tai shi
Pages: 41-44
Year: Issue:  3
Journal: Guangxi Sugarcane & Canesugar

Keyword:  制糖业成本总态势;
Abstract: 近七个榨季,广西制糖业成本随着食糖价格的变化有两次大幅度起伏。但成本的下降往往比食糖价格下降滞后一个榨季,使食糖价格较大幅度下降时造成全行业亏损。全行业成本的警戒线约为税前成本价格的80%。七个榨季来蔗料成本在单位成本中的比重几乎没有改变,仍为79%左右。另外,目前划分的大型糖厂在绝对成本上不占优势
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