Core Insights - Carbon black is a widely used additive in various industries such as rubber, plastics, inks, and coatings, with N231 being a high-quality product that enjoys a good reputation in the market [2] Cost Structure - The cost of carbon black N231 consists of several components, including raw material costs, production costs, labor costs, sales and marketing costs, and other indirect costs [2][3] - Raw material costs are the primary component of carbon black N231's overall cost, with fluctuations in the price of petroleum carbon black oil directly impacting these costs [2] - Production costs are influenced by equipment maintenance, energy consumption, and transportation costs, necessitating optimization of production processes and logistics to reduce expenses [2] - Labor costs are significant, and investing in employee training and incentive mechanisms can enhance productivity and quality, thereby lowering these costs [3] - Sales and marketing costs must be carefully planned, as marketing activities and channel selection incur expenses that can affect overall profitability [3] - Other indirect costs, such as research and development and management expenses, should also be included in the cost budget, with clear goals and effective budget management to ensure proper utilization [3]