试论“商品林基地建设项目可行性研究”财务评价中的成本问题

Discussion on the Cost of Financial Evaluation of "Feasible Study of Commercial Plantation Base Construction

成本计算是“建设项目可行性研究报告”编制过程中财务评价至关重要的内容之一。商品林基地建设项目可行性研究财务评价中成本计算与一般建设项目成本计算的差异是生产周期长、产品性质的多样性。根据成本理论及新的财务制度的有关规定 ,对成本构成和商品林产品成本计算进行了论述 ,其公式为 :某年经营成本=该年总成本费用 -该年折旧 -该年无形资产、递延资产、林木资产摊销额 -该年利息支出。

Cost calculation is an important component of financial evaluation during the workout of the feasible study report of a project. Cost calculate of financial evaluation of 'Feasible Study of Commercial Plantation Base Construction' is special for its long production cycle and varied products. In accordance with the cost theory and relevant rules and regulations of financial system, the composition of products and the cost of products from commercial plantation are analyzed. The formula followed during calculation of cost is: annual cost of management = total cost of the specific year-depreciation-invisible assets, deferred assets, amortization amount of forest tree-interest exchange. The cost and investment of commercial plantation base construction are defined.