人工費(fèi)支出控制分析報(bào)告一、一季度統(tǒng)計(jì)情況1）全口徑數(shù)據(jù)表：?jiǎn)挝?月份總分包款工資總額總產(chǎn)值人工費(fèi)占產(chǎn)值比例工資總額占產(chǎn)值比例分包占產(chǎn)值比例領(lǐng)導(dǎo)成員225119.554項(xiàng)目管理部956029.324綜合管理部381684.54汽機(jī)檢修處764628.622375862.384015017.678.22%59.17%19.04%鍋爐檢修處2806426.13178247.837110601.584.17%44.70%39.47%電儀檢修處838818.392298736.073634016.486.34%63.26%23.08%綜合檢修處660286.321999704.03287657692.47%69.52%22.95%北疆檢修中心250638.2388068.3164.59%64.59%0.00%楊電檢修中心172307.69821282.88846469.01117.38%97.02%20.36%本部收產(chǎn)值03000377.20.00%0.00%0.00%項(xiàng)目部84426001238295.468.18%0.00%68.18%總計(jì)6086727.212487304.82310942180.37%54.04%26.34%2）年底發(fā)放獎(jiǎng)金預(yù)留兌現(xiàn)按全年攤銷后總?cè)斯べM(fèi)支出占產(chǎn)值比例如下表：?jiǎn)挝?月份總分包款全年攤銷后工資總額總產(chǎn)值分包占產(chǎn)值比例工資總額占產(chǎn)值比例人工費(fèi)占產(chǎn)值比例工資外獎(jiǎng)金占產(chǎn)值比例領(lǐng)導(dǎo)成員215320.3872項(xiàng)目管理部569633.491綜合管理部298052.8733汽機(jī)檢修處764628.6222294416.5474015017.619.04%57.15%76.19%5.47%鍋爐檢修處2806426.133052291.1637110601.539.47%42.93%82.39%3.78%電儀檢修處838818.3932105591.0683634016.423.08%57.94%81.02%3.70%綜合檢修處660286.3211945740.7287657622.95%67.64%90.59%0.85%北疆檢修中心233971.5333388068.310.00%60.29%60.29%6.27%楊電檢修中心172307.692812281.2133846469.0120.36%95.96%116.32%4.17%本部收產(chǎn)值03000377.20.00%0.00%0.00%項(xiàng)目部84426001238295.468.18%0.00%68.18%總計(jì)6086727.1611527298.982310942126.34%49.88%76.22%3.06%截止目前，事業(yè)部人工費(fèi)支出占產(chǎn)值比例為76.22%，超出指標(biāo)約10%。檢修事業(yè)部各單位除北疆檢修中心外，均超標(biāo)。超標(biāo)最高單位楊電中心。分月情況：1、一、二月人工費(fèi)支出占產(chǎn)值比例情況單位/月份一月、二月一月工資一月年底獎(jiǎng)金一月保險(xiǎn)（單位繳納）二月工資二月保險(xiǎn)（單位繳納）一、二月分包款一、二月總產(chǎn)值人工費(fèi)占產(chǎn)值比例分包款占產(chǎn)值比例工資總額占產(chǎn)值比例領(lǐng)導(dǎo)成員5945611759178875619211891項(xiàng)目管理部11946146367511843811094124732綜合管理部62518100358-136897511973999汽機(jī)檢修處7153009773515516442260614282033000217301272%2%71%鍋爐檢修處9270721511482359266956361830084954442179502123%23%101%電儀檢修處728972231774163903385694145194300001578125107%2%105%綜合檢修處7212336475643442275677675737300001702924112%43%69%北疆檢修中心790862000017900565511581727638769%0%69%楊電檢修中心26956610802442321889265391318461452165130%4%125%本部收產(chǎn)值13912330%0%0%項(xiàng)目部842755106188879%79%0%總計(jì)36826641152007659996224341964894821496601081523697%20%77%財(cái)務(wù)入賬一二月份合并入賬，將一二月份合并統(tǒng)計(jì)。綜合上表看出一二月份人工費(fèi)支出占產(chǎn)值比例為97%，其中：工資總額占產(chǎn)值比例77%，分包款占產(chǎn)值比例20%。各單位人工費(fèi)占產(chǎn)值比例該項(xiàng)指標(biāo)均超出各單位2013年人工費(fèi)支出占產(chǎn)值比例，各處鍋爐檢修處最高123%，檢修中心最高為楊電中心130%。注：一二月份集中入賬預(yù)留獎(jiǎng)金等115.2萬(wàn)元，按全年攤銷一二月應(yīng)攤銷19.2萬(wàn)元，所以一二月份人工費(fèi)占產(chǎn)值支出比例為88.55%。2、三月人工費(fèi)支出占產(chǎn)值比例情況單位/月份三月工資保險(xiǎn)（單位繳納）三月分包款三月總產(chǎn)值人工費(fèi)占產(chǎn)值比例分包款占產(chǎn)值比例工資總額占產(chǎn)值比例領(lǐng)導(dǎo)成員5669611238.400項(xiàng)目管理部96594.822187.600綜合管理部5120724930300汽機(jī)檢修處75787484364.47