,年度成本費(fèi)用預(yù)算表,,,,,,,,,,,,,,,,,,,,,

,部門,,上年實(shí)際發(fā)生額,本年預(yù)算,,,,,,,,,,,,費(fèi)用科目,,本年預(yù)算,,,,

,總務(wù)部,,40.90,44.10,,,,,,,,,,,,管理費(fèi)用,,147.00,,,,

,人事部,,14.80,20.00,,,,,,,,,,,,銷售費(fèi)用,,14.00,,,,

,企劃部,,14.10,14.10,,,,,,,,,,,,財(cái)務(wù)費(fèi)用,,11.00,,,,

,業(yè)務(wù)部,,19.90,21.50,,,,,,,,,,,,,,,,,,

,財(cái)務(wù)部,,20.00,19.50,,,,,,,,,,,,年度,,金額,,,,

,工程部,,11.42,10.50,,,,,,,,,,,,上年發(fā)生額合計(jì),,157.12,,,,

,采購(gòu)部,,11.00,14.80,,,,,,,,,,,,本年預(yù)算合計(jì),,172.00,,,,

,技術(shù)部,,25.00,27.50,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,

,序號(hào),"費(fèi)用科目

一級(jí)",費(fèi)用項(xiàng)目,各部門費(fèi)用預(yù)算（萬元）,,,,,,,,,,,,,,,,"上年

實(shí)際發(fā)生額（萬元）","本年

預(yù)算合計(jì)（萬元）",備注

,,,,總務(wù)部,,人事部,,企劃部,,業(yè)務(wù)部,,財(cái)務(wù)部,,工程部,,采購(gòu)部,,技術(shù)部,,,,

,,,,"20XX年

實(shí)際","20XX年

預(yù)算","20XX年

實(shí)際","20XX年

預(yù)算","20XX年

實(shí)際","20XX年

預(yù)算","20XX年

實(shí)際","20XX年

預(yù)算","20XX年

實(shí)際","20XX年

預(yù)算","20XX年

實(shí)際","20XX年

預(yù)算","20XX年

實(shí)際","20XX年

預(yù)算","20XX年

實(shí)際","20XX年

預(yù)算",,,

,1,管理費(fèi)用,工資,9.50,10.00,8.50,10.00,4.00,4.00,2.00,2.50,5.00,4.00,4.00,4.00,5.50,5.50,15.00,16.00,53.50,56.00,

,2,,獎(jiǎng)金,1.00,2.00,0.50,2.00,4.00,4.50,1.00,1.00,1.00,0.50,3.12,3.00,2.00,2.80,6.00,6.50,18.62,22.30,

,3,,福利費(fèi),2.50,3.00,1.00,2.00,0.10,0.10,4.00,4.00,1.00,0.50,2.50,2.50,1.00,2.00,2.00,2.50,14.10,16.60,

,4,,社保費(fèi),0.80,1.00,0.80,1.00,2.00,1.00,,,2.50,2.00,1.80,1.00,2.00,3.00,2.00,2.50,11.90,11.50,

,5,,補(bǔ)貼,2.00,2.50,2.00,2.50,4.00,4.50,,,2.00,1.50,,,0.50,1.50,,,10.50,12.50,

,6,,津貼,2.00,2.50,2.00,2.50,,,,,,,,,,,,,4.00,5.00,

,7,,培訓(xùn)費(fèi),4.00,4.50,,,,,,,,,,,,,,,4.00,4.50,

,8,,快遞費(fèi),0.10,0.10,,,,,,,,,,,,,,,0.10,0.10,

,9,,差旅費(fèi),2.00,1.00,,,,,,,,,,,,,,,2.00,1.00,

,10,,交通費(fèi),4.00,4.50,,,,,,,,,,,,,,,4.00,4.50,

,11,,通訊費(fèi),2.00,2.50,,,,,,,,,,,,,,,2.00,2.50,

,12,,車輛費(fèi),1.00,1.00,,,,,,,,,,,,,,,1.00,1.00,

,13,,會(huì)務(wù)費(fèi),4.00,4.00,,,,,,,,,,,,,,,4.00,4.00,

,14,,租賃費(fèi),,,,,,,,,,,,,,,,,0.00,0.00,

,15,,維修費(fèi),,,,,,,,,,,,,,,,,0.00,0.00,

,16,,折舊費(fèi),,,,,,,,,,,,,,,,,0.00,0.00,

,17,,低值易耗品,,,,,,,,,,,,,,,,,0.00,0.00,

,18,,辦公費(fèi),4.00,4.50,,,,,,,,,,,,,,,4.00,4.50,

,19,,水電費(fèi),1.00,1.00,,,,,,,,,,,,,,,1.00,1.00,

,20,,業(yè)務(wù)招待費(fèi),,,,,,,,,,,,,,,,,0.00,0.00,

,21,,審計(jì)費(fèi),1.00,,,,,,,,,,,,,,,,1.00,0.00,

,22,,咨詢服務(wù)費(fèi),,,,,,,,,,,,,,,,,0.00,0.00,

,23,,小計(jì),40.90,44.10,14.80,20.00,14.10,14.10,7.00,7.50,11.50,8.50,11.42,10.50,11.00,14.80,25.00,27.50,135.72,147.00,

,24,銷售費(fèi)用,工資,,,,,,,,,,,,,,,,,0.00,0.00,

,25,,福利費(fèi),,,,,,,,,,,,,,,,,0.00,0.00,

,26,,社保費(fèi),,,,,,,,,,,,,,,,,0.00,0.00,

,27,,傭金,,,,,,,,,,,,,,,,,0.00,0.00,

,28,,通訊費(fèi),,,,,,,,,,,,,,,,,0.00,0.00,

,29,,交通費(fèi),,,,,,,,,,,,,,,,,0.00,0.00,

,30,,差旅費(fèi),,,,,,,,,,,,,,,,,0.00,0.00,

,31,,業(yè)務(wù)接待費(fèi),,,,,,,2.90,3.00,,,,,,,,,2.90,3.00,

,32,,公關(guān)費(fèi),,,,,,,,,,,,,,,,,0.00,0.00,

,33,,包裝費(fèi),,,,,,,10.00,11.00,,,,,,,,,10.00,11.00,

,34,,運(yùn)輸費(fèi),,,,,,,,,,,,,,,,,0.00,0.00,

,35,,保險(xiǎn)費(fèi),,,,,,,,,,,,,,,,,0.00,0.00,

,36,,展覽費(fèi),,,,,,,,,,,,,,,,,0.00,0.00,

,37,,裝卸費(fèi),,,,,,,,,,,,,,,,,0.00,0.00,

,38,,廣告宣傳費(fèi),,,,,,,,,,,,,,,,,0.00,0.00,

,39,,小計(jì),0.00,0.00,0.00,0.00,0.00,0.00,12.90,14.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,12.90,14.00,

,40,財(cái)務(wù)費(fèi)用,稅費(fèi),,,,,,,,,4.50,5.00,,,,,,,4.50,5.00,

,41,,利息,,,,,,,,,4.00,6.00,,,,,,,4.00,6.00,

,42,,匯兌凈損失,,,,,,,,,,,,,,,,,0.00,0.00,

,43,,融資租賃費(fèi),,,,,,,,,,,,,,,,,0.00,0.00,

,44,,小計(jì),0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,8.50,11.00,0.00,0.00,0.00,0.00,0.00,0.00,8.50,11.00,

,總計(jì),,,40.90,44.10,14.80,20.00,14.10,14.10,19.90,21.50,20.00,19.50,11.42,10.50,11.00,14.80,25.00,27.50,157.12,172.00,

,,產(chǎn)品成本分析報(bào)告是企業(yè)對(duì)形成產(chǎn)品價(jià)格的各部進(jìn)行具體分析，并最終形成產(chǎn)品定價(jià)的匯報(bào)材料。,,,,,,,,,,,,,,,,,,,,

,,成本分析報(bào)告一般包括以下內(nèi)容：,,,,,,,,,,,,,,,,,,,,

,,1）當(dāng)期成本項(xiàng)目數(shù)據(jù)及其比例；,,,,,,,,,,,,,,,,,,,,

,,2）當(dāng)期成本數(shù)據(jù)與歷史平均（或上期）成本數(shù)據(jù)的變動(dòng)；,,,,,,,,,,,,,,,,,,,,

,,3）成本數(shù)據(jù)變動(dòng)率及其原因分析。,,,,,,,,,,,,,,,,,,,,

,,編寫要點(diǎn)：,,,,,,,,,,,,,,,,,,,,

,,1．定價(jià)目標(biāo)。,,,,,,,,,,,,,,,,,,,,

,,2．成本構(gòu)成分析。成本構(gòu)成通常由技術(shù)成本、安全成本、配送成本、客戶成本、法律成本和風(fēng)險(xiǎn)成本等。,,,,,,,,,,,,,,,,,,,,

,,3．問題分析。,,,,,,,,,,,,,,,,,,,,

,,4．建議與意見。,,,,,,,,,,,,,,,,,,,,

,,比率分析法，有以下幾種指標(biāo)：,,,,,,,,,,,,,,,,,,,,

,,1，相關(guān)指標(biāo)分析法。,,,,,,,,,,,,,,,,,,,,

,,產(chǎn)值成本率=成本/產(chǎn)值*100%；,,,,,,,,,,,,,,,,,,,,

,,銷售收入成本率=成本/銷售收入*100%；,,,,,,,,,,,,,,,,,,,,

,,成