When purchasing cotton, cotton enterprises usually say the unit price of seed cotton (yuan/kg) for simple and convenient comparison, whether it is to inform the purchase price or settle accounts with cotton farmers. When selling lint, it is customary to say lint (yuan/ton) or (yuan/ton). Because cotton from seed cotton to lint has to be processed by ginning plant, cottonseed and impurities purchased with cotton have to be removed, which loses a part of cottonseed and fiber, resulting in processing costs, so that when purchasing seed cotton, the actual cost per load or ton of cotton (lint) will be greater than the lint cost calculated by trial rolling.

As a qualified cotton related person, you need to master the method of fast and accurate conversion. At present, a fast computing tool has been specially designed for this purpose on the Internet. However, due to many uncertain or incomparable factors, it is not suitable for quick calculation tools to list all technical parameters, but only rough calculation. The lint cost calculated without considering the clothing loss rate and processing fee is only deducted from the seed cotton, for example, the lint percentage is 38%, and the theoretical cottonseed rate is 62%. The actual calculation should be given as 6 1%. Now we don't reverse the seeds, so we must share the cottonseed loss (1%) with the lint. It can be seen that this cost is equivalent to the purchase price of lint under the settlement mode of seed cotton purchasing lint in the past. From the perspective of cost accounting, there is a big gap with the actual situation.

Explanation of several indexes in the calculation of converting seed cotton into lint;

1, lint percentage: when purchasing seed cotton, it is obtained by trial grinding with leather roller or sawtooth, generally around 38%.

2. Loss rate: The loss (crushing) of cottonseed purchased with cotton due to large sawtooth processing generally does not exceed 1%.

3. Clothing loss rate: refers to the loss of cotton fiber. The ginning loss rate is the percentage of the difference between the ginned cotton output and the actual ginned cotton output, which is stipulated by the state as 3.5%~4% (advanced index versus general index). In order to minimize the short fiber content in ginned cotton, the minimum requirement is not less than 2.5%, and in order to minimize the waste of ginned cotton resources, the maximum requirement is not more than 6%. In fact, it is generally not more than 3%. The clothing loss rate in this paper is based on the percentage of ginned cotton produced by ginning factory to seed cotton. Here, it should also be converted: due to different grades, the clothing loss rate is different, and the grade of 1~2 is calculated as 1%, which is equivalent to the clothing loss rate of ginning factory of 2.6; Grade 3-4 is calculated as 1.5%, which is equivalent to 3.9% of the ginning plant, and grade 5-7 is calculated as 2%, which is equivalent to 5.3% of the ginning plant.

4. Cottonseed unit price: The cost when cottonseed and seed cotton are purchased together can be slightly higher than the purchase price after processing to make up for the processing loss. Generally, it is calculated according to 1.0- 1.2 yuan/kg, and the specific price is determined according to the market situation.

5. Processing expenses: salaries of processing plant personnel, depreciation of equipment, electricity charges, packaging fees, etc. At present, the general level is 600 yuan/ton, and the specific cost is determined according to the actual situation of each processing enterprise.

6. Moisture regain and impurity content: it can be converted into conditional weight according to national standards, so it has little to do with this calculation.

Therefore, we can also calculate the lint price from the macro perspective of understanding the acquisition market, calculating the price of grain and cotton, and analyzing and forecasting the situation, only considering the lint rate, loss rate and cotton seed unit price. Unifying this caliber is convenient for long-term and large-scale comparison. However, from the perspective of cost accounting, when you want to buy or have already bought unprocessed seed cotton, you must convert it into lint in the future before you can enter the market. The market only has the selling price of lint per ton, so there must be losses in processing, processing fees, storage and transportation fees and interest. Even a penny per catty of seed cotton will directly affect the unit price of lint.

The calculation process will be briefly described as follows:

Now take 1 kg seed cotton as an example. Assume that the unit price of seed cotton is 4.3 yuan/kg, the lint percentage is 38%, the loss rate is 1%, and the clothing loss rate is 1% (the clothing loss rate here is relative to the number of seed cotton). The unit price for purchasing cottonseed is 1. 1 yuan/kg, and the processing fee is 0.3 yuan.

1, seed cotton acquisition cost = acquisition quantity × seed cotton unit price = 1×4.3=4.3 yuan;

2. Cottonseed cost = (1- lint percentage-loss rate) × unit price of purchased cottonseed = (1-0.38-0.0/)×1.1= 0.671.

The lint cost is as follows:

3, if simple calculation (excluding clothing loss rate and processing fee):

(1) converted lint cost = (seed cotton acquisition cost-cottonseed cost)/lint percentage =(4.3-0.67 1)/0.38=9.55 yuan/kg;

(2) The cost per lint = converted lint cost ×100 = 9.55×100 = 955 (yuan/bag);

(3) The cost per ton of lint = the cost per load of lint ×20=955×20= 19 100 (yuan/ton).

4. If the calculation is completed (calculating the defective clothing rate and processing fee):

(1) Converted actual lint cost = (seed cotton acquisition cost-cottonseed cost)/(lint percentage-lint loss rate)+processing fee = (4.3-0.671)/(0.38-0.01)+0.3 = 65433.

(2) Cost per foreskin = converted actual lint cost ×100 =10.1081×100 =10 (Yuan/Yuan/Yuan/Yuan)

(3) The cost per ton of lint = the cost per load of lint × 20 =1010.81× 20 = 20216.2 (yuan/ton).