Rubber Economic Cost Survey - 1984 - 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was established to enforce the legislative provisions of Rubber Control Ordinance No 63 of 1938 which was later repealed by the Rubber Control Act No 11 of 1956.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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橡胶控制部门成立于1938年的橡胶控制条例第63号，旨在执行该条例的立法规定。该条例后来被1956年的橡胶控制法案第11号所废除。为补贴橡胶树重新种植，设立了橡胶重新种植补贴基金，该基金依据1953年的橡胶重新种植补贴法案第36号设立，并经1995年的法案第01号、1956年的法案第54号和1998年的法案第09号进行修订。
由于橡胶控制部门与橡胶研究所顾问委员会在1994年的合并，橡胶控制部门升级为橡胶开发部门。
橡胶是该岛的主要出口作物。它是国内外汽车工业的重要工业原料。橡胶行业的一个有利特点是，大多数传统产品，如橡胶片，已转向技术规格橡胶和浓缩胶乳。国内消费的增加导致出口减少，面对国际市场上原材料价格的低迷，这可能是一项有利的措施。
橡胶种植于科伦坡、甘帕哈、卡卢塔拉、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alam、巴杜拉、莫纳拉加拉、拉特纳普ura和基伽勒等地区。
通常由一名经理管理橡胶园，他需向私人业主（如果橡胶园由私人所有）或管理多个橡胶园的种植园公司汇报。一些橡胶园拥有自己的工厂，没有工厂的则将胶乳供应给附近的工厂进行加工，并按政府根据市场状况宣布的周工资率支付。由工厂从外部橡胶园购买的胶乳被称为购入胶乳。工厂生产三种类型的橡胶，即薄片、皱纹和胶乳。
在一些大型橡胶园工作的部分工人居住在园区内。工人的日常活动，如割胶、施肥等，都会受到监控。制成橡胶的生产成本是衡量橡胶园业绩的良好指标。因此，所有成本都受到密切监控。为此，工厂和橡胶园办公室使用一种特殊的账簿，称为CHECKROLL，这类似于日记账。橡胶园可以决定他们维护的CHECKROLL类型，以便简化记录各种类型的橡胶园成本以及分配给工人的任务和使用的物料数量。
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有一个姓名栏，以及每月31个对应栏位。在姓名栏中记录工人的姓名。他在特定一天被分配的任务以任务代码的形式记录在当天栏位中，与他的姓名相对应。每个活动都有一个任务代码。月底，通过任务代码分析成本，以确定应付金额并编制会计分录。
地理覆盖范围
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涵盖斯里兰卡国家植物园公司、人民植物园开发委员会、合作社、其他制造组织和私人橡胶园的所有橡胶园。
分析单元
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橡胶园/工厂

总体
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此次数据收集操作覆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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邮件问卷[mail]
清理操作
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由于这是一项行政记录保存活动，因此已经发放了一种简单的表格以收集信息。填写在表格中的数据必须与橡胶园/工厂保有的账簿中的数字一致。