一、前言本文对冷轧厂各机组生产费用的分配原则和生产费用分摊的计算进行了一些探讨,提出了冷轧厂各种产品生产成本、利税值的计算方法,引入了衡量和考核各机组生产状况、管理水平的指标,对产品成本和利税值的计算,对产品结构模型的建立有一定的借鉴作用。 I. Preface This paper makes some discussions on the principle of distribution of the production costs of each rolling mill and the calculation of the distribution of production costs. It puts forward the calculation methods for the production costs and profits and taxes of various products in the cold rolling mill, Production status, management level indicators, product cost and profit tax value of the establishment of product structure model has some reference.