I often come into contact with Huanggai Fenjiu and have nothing to do. I want to calculate the cost of the yellow cover. The following is an estimate. If there is a great god, I will be very grateful. The possible cost of Huanggai Fenjiu: the ex-factory price of Huanggai in 40 yuan and the cost of liquor in 9 yuan (if the price of Fenjiu is based on the market, of course, the quality of Fenjiu is irreplaceable and can only be compared horizontally); The storage tank cost, land occupation, transportation, capital cost, purified water, canning cost and equipment depreciation for three months are calculated in 4 yuan; Box cap 3 yuan; Specific tax 0.5 yuan; The income tax rate in 8 yuan is 25%; The value-added tax is estimated as13% according to the turnover and profit rate of Fenjiu Factory in 3 yuan; Divide the advertising fee rebate marketing expenses equally (202 1 annual revenue of 20 billion, advertising fee of 2 billion10%) in 4 yuan; Salary and social security expenditure 2.7% 1 yuan+freight+loss. ———————————— 9+4+3+0.5+8+3+4+1= 32.5 yuan+freight+loss (because Fenjiu is brewed by ourselves, we know that the bigger the company, the more complete the functional departments and environmental protection facilities, and the higher the operating cost, so the cost of Fenjiu will only be higher than calculated. ——————————— Fenjiu Factory has 202 1,13,474 employees, with a salary of 544 million yuan and an annual salary of 40,374 yuan per capita. In 20021year, Kweichow Moutai Co., Ltd. had 2,9971person, with a salary of 3.964 billion, and the average annual salary was132,200.