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冬季是水泥行业的淡季,大多数水泥企业利用这个时候安排停产并进行设备检修、润滑及维护保养工作。南方由于气温稍高,停产检修时间不是太长。而北方则较长,一般30-50天,东北地区则为40-70天,由于这段时间停产没有产量或产量很低,而这段时间内的固定资产折旧、检修费用、职工薪酬等成本费用的分配就成了难题,文章针对这些问题进行一下简单的探讨。
Winter is the off-season in the cement industry, most cement companies use this time to arrange shutdown and equipment maintenance, lubrication and maintenance work. Due to the slightly higher temperature in the south, production downtime is not too long. While the north is longer, generally 30-50 days, compared with 40-70 days in the northeast region, due to no production or low production during this period of shutdown, and depreciation of fixed assets, overhaul expenses, employee compensation and other costs during this period The allocation of costs has become a problem, the article for a simple discussion of these issues.