摘要
正确分析小型柿叶茶厂建设所需设备和成本,对于保证生产经营活动顺利进行、提高经济效益具有重要意义。对构建小型柿叶茶厂所需的一系列资源条件进行分析说明,分析小型柿叶茶厂建设所需的资金,估算出投资总额和流动资金计划,并对生产经营中的一系列成本、费用支出进行分析核算,最终反映出茶厂的盈利能力。
Correct analyzing the needed equipment and cost of miniature persimmon leaf tea tactory has important slgnrhcance tor ensunng the normal operation of production operation and increasing economic benefit.In this paper, the funds required for the analysis of small tea factory building, estimate the total investment and liquidity planning.And a series of production and operation costs, expenses accounted for analysis,and ultimately reflect the profitability of tea.Only perfect technical facilities and strengthening management,to explore the potential to eliminate waste, reduce cost purposes, it can be targeted to develop a reasonable price, with a flexible business decisions and improve economic benefit.
出处
《经济研究导刊》
2015年第6期137-139,共3页
Economic Research Guide
基金
国家级大学生创新创业训练计划项目(201210467039)
关键词
柿叶茶厂
设备
成本核算
经济效益
persimmon leaf tea factory
equipment
cost accounting
economic benefit