Rubber Economic Cost Survey - 1978 - Sri Lanka

Abstract
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The Rubber Control Department was established to enforce the legislative provisions of Rubber Control Ordinance No 63 of 1938 which was later repealed by the Rubber Control Act No 11 of 1956. The Rubber Replanting Subsidy fund was established for the purpose of subsidizing the replanting of rubber plants under the rubber replanting subsidy Act No 36 of 1953 to which amendments were made by enforcing Acts No 01 of 1995,No 54 of 1956 and no 09 of 1998.
The Rubber Control Department was upgraded in to Rubber Development Department as a result of amalgamation of Rubber Control Department with the advisory Board of Rubber Research Institute in 1994.

Rubber is a major export crop in the island. It is an important industrial raw-material for local and foreign automobile industry. A favourable feature in the rubber industry is that most of the traditional products such as sheet rubber has been diverted to technically specified rubber and concentrated latex. Increase of local consumption leads to the decrease of exports and it could be a favourable measure to face with low prices of raw materials prevailing in the foreign market.

Rubber is grown in the Districts such as Colombo, Gampaha, Kalutara, Kandy, Matale, N'Eliya, Galle, Matara, Hambantota, Kurunegala, Puttalam, Badulla, Monaragala, Ratnapura and Kegalle.

A rubber estate is normally managed by a superintendent who has to report to a private owner (provided the estate is owned by a private owner) or a plantation company handling multiple estates. Some estates have their own factories, those who do not own a factory supply their latex to a nearby factory for processing where they are paid at a weekly rate declared by the government taking the market conditions into account. The latex purchased from outside estates by a factory are called Bought latex. Three types of rubber are produced in factories namely - Sheet, Crepe and Latex.

Some of the workers employed in a large rubber estate are resident in the estate. The activities that the workers perform are monitored on a daily basis such as tapping, fertilizing and so forth. The cost of production of made rubber is a good indicator of measuring the performance of an estate. Therefore all costs are closely monitored. To facilitate this, a special kind of ledger called the CHECKROLL is used in the offices of the factory and the estates. This is like a day book. The estate can decide on the type of checkrolls they are maintaining in order to simplify the recording of various types of estate costs as well as the tasks assigned to workers and the material quantities utilized.

Some examples of different checkrolls are daily wages checkroll, fertilizer checkroll, factory process checkroll etc. The daily wages checkroll has a name column and thirty one columns for each month. In the name column the worker's name is recorded. Any task he is assigned to on a particular day is recorded with a task code in the day's column against his name. Each activity has a task code. At the end of the month the costs are analyzed by the task codes to obtain payables and to work out accounting entries.

Geographic coverage
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National Coverage of Rubber estates under the ownership of Sri Lanka State Plantations Corporation, Janatha Estate Development Board, Cooperatives, Other manufacturing organizations and private estates.

Analysis unit
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Rubber estate / factory

Universe
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This data collection operation covered all rubber estates and factories in Sri Lanka.

Kind of data
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Administrative records data [adm]

Mode of data collection
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Mail Questionnaire [mail]

Cleaning operations
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A simple form has been administered to collect the information as this operation is an administrative record keeping activity. The data filled in the form must be in consistence with the figures in the books maintained by the estate / factory.

摘要
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橡胶控制部门之设立，旨在执行1938年橡胶控制条例第63号的相关立法规定，后经1956年橡胶控制法案第11号所废止。为补贴橡胶树木的更新种植，特设立橡胶更新种植补贴基金，该基金依据1953年橡胶更新种植补贴法案第36号设立，并经1995年第01号法案、1956年第54号法案及1998年第09号法案进行修订。橡胶控制部门于1994年与橡胶研究学院咨询委员会合并，升级为橡胶发展部门。
橡胶作为本岛的主要出口作物，对本地及外国汽车工业而言，是一种至关重要的工业原料。橡胶产业的一大特点是，大部分传统产品，如胶片橡胶，已转向技术规格橡胶和浓缩胶乳。本地消费的增加导致出口量下降，面对国际市场上原材料价格低廉的现状，这可能是一项有益的措施。
橡胶种植区域包括科伦坡、冈帕哈、卡鲁塔拉、康提、马塔莱、内伊利亚、加勒、马塔拉、汉班托塔、库鲁内加拉、普特拉姆、巴杜拉、莫纳拉加拉、拉特纳普ura和凯加勒等地。
橡胶园通常由一名总监管理，其需向私人业主（若园地为私人所有）或负责多个园地的种植园公司汇报。一些园地拥有自己的工厂，而那些没有工厂的园地将他们的胶乳供应至附近的工厂进行加工，政府根据市场状况宣布的每周工资进行支付。由工厂从外部园地购买的胶乳被称为购入胶乳。工厂生产的三种橡胶类型分别为：胶片、皱纹胶和胶乳。
在大型橡胶园中，一些工人居住在园地内。工人们每日进行的操作，如割胶、施肥等，都会受到监控。制成橡胶的生产成本是衡量园区表现的良好指标，因此所有成本都受到严密监控。为此，工厂和园地的办公室中使用了特殊类型的账簿，即CHECKROLL，它类似于日记账。园区可以决定他们维护的CHECKROLL类型，以简化记录各种类型的园区成本以及分配给工人的任务和使用的材料数量。
不同类型的CHECKROLL的例子包括每日工资CHECKROLL、肥料CHECKROLL、工厂工艺CHECKROLL等。每日工资CHECKROLL包含一个姓名栏和每个月的31个栏位。在姓名栏中记录工人的姓名。他在某一天分配到的任何任务都会以任务代码记录在当天的栏位中，对应他的姓名。每个活动都有一个任务代码。月底，通过任务代码分析成本，以确定应付账款和会计分录。
地理覆盖范围
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本数据收集操作覆盖了斯里兰卡国家种植园公司、人民园地发展委员会、合作社、其他制造组织和私人园地的橡胶园。
分析单位
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橡胶园/工厂

总体
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本次数据收集操作涵盖了斯里兰卡所有橡胶园和工厂。
数据类型
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行政记录数据 [adm]
数据收集方式
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邮寄问卷 [mail]
数据清理操作
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已实施简单表格以收集信息，因为此项操作是行政记录保存活动。填写的表格数据必须与园地/工厂保有的账簿中的数字一致。