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一、粮食企业流通费用构成及其变动趋势商品流通费是指商品在流通领域所消耗的社会劳动的货币表现。它包括企业在组织商品购进、运输、保管、整理、包装、销售和企业经营管理巾所发生的人力、物力和财力消耗的货币开支。粮食企业流通费用的内容可以概括地分为运杂、保管、保险等费用共15个项目。粮食企业商品流通费较长时期以来,一直保持在相对稳定的水平上,但近年来却出现急剧增长的趋势。以蒙山县为例,1988年全县粮食纯销售额(平价部分、下同)431万元,费用水平30.93％,1989年销售额313万元,费用水平57.05％,1990年销售额589万元,费用水平41.6％。1990年与1988年比,费用水平提高34.5％。按每吨经营量平均费用算,1988年为53.40元,1989年为54.47元,1990年为65元。1990年比1988年增长21.72％。近几年来平价粮油经营的费用急剧增长,1990年比1988年增加112万元,增长达84.2％。在14项费用中(手续费没有发生额),增长的有10项,下降的有3项,持
I. Composition of the Circulation Expenses of Grain Enterprises and the Trend of Changes Circulation of commodities refers to the monetary performance of social labor consumed in the circulation of commodities. It includes the monetary, expenditures and expenditures incurred by enterprises in organizing the purchase, transportation, custody, organization, packaging, sales and management of enterprises’ businesses. The distribution of food business costs can be broadly divided into Yun Miscellaneous, custody, insurance and other costs a total of 15 projects. Grain enterprises have been maintaining relatively stable levels of circulation of commodities for a long time, but the trend of rapid growth has emerged in recent years. Take Monsanto County as an example. In 1988, the county’s net sales of food (parity part, the same below) was 4.31 million yuan, with a cost level of 30.93%. In 1989, the sales volume was 3.13 million yuan, the cost level was 57.05%, and the sales volume in 1990 was 5.89 million Yuan, the cost level of 41.6%. In 1990 and 1988, the cost level increased by 34.5%. According to the average cost of operation per tonne count, 53.40 yuan in 1988, 54.47 yuan in 1989, 65 yuan. In 1990 an increase of 21.72% over 1988. In recent years, the cost of grain and oil business has risen sharply. In 1990, it increased by 1.12 million yuan compared with 1988, an increase of 84.2%. Of the 14 expenses (no charge for handling fee), 10 were for growth, 3 were for decline,