年度成本费用预算表模板

,年度成本费用预算表,,,,,,,,,,,,,,,,,,,,,

,部门,,上年实际发生额,本年预算,,,,,,,,,,,,费用科目,,本年预算,,,,

,总务部,,40.90,44.10,,,,,,,,,,,,管理费用,,147.00,,,,

,人事部,,14.80,20.00,,,,,,,,,,,,销售费用,,14.00,,,,

,企划部,,14.10,14.10,,,,,,,,,,,,财务费用,,11.00,,,,

,业务部,,19.90,21.50,,,,,,,,,,,,,,,,,,

,财务部,,20.00,19.50,,,,,,,,,,,,年度,,金额,,,,

,工程部,,11.42,10.50,,,,,,,,,,,,上年发生额合计,,157.12,,,,

,采购部,,11.00,14.80,,,,,,,,,,,,本年预算合计,,172.00,,,,

,技术部,,25.00,27.50,,,,,,,,,,,,,,,,,,

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

,序号,"费用科目

一级",费用项目,各部门费用预算（万元）,,,,,,,,,,,,,,,,"上年

实际发生额（万元）","本年

预算合计（万元）",备注

,,,,总务部,,人事部,,企划部,,业务部,,财务部,,工程部,,采购部,,技术部,,,,

,,,,"20XX年

实际","20XX年

预算","20XX年

实际","20XX年

预算","20XX年

实际","20XX年

预算","20XX年

实际","20XX年

预算","20XX年

实际","20XX年

预算","20XX年

实际","20XX年

预算","20XX年

实际","20XX年

预算","20XX年

实际","20XX年

预算",,,

,1,管理费用,工资,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,,奖金,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,,福利费,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,,社保费,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,,补贴,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,,津贴,2.00,2.50,2.00,2.50,,,,,,,,,,,,,4.00,5.00,

,7,,培训费,4.00,4.50,,,,,,,,,,,,,,,4.00,4.50,

,8,,快递费,0.10,0.10,,,,,,,,,,,,,,,0.10,0.10,

,9,,差旅费,2.00,1.00,,,,,,,,,,,,,,,2.00,1.00,

,10,,交通费,4.00,4.50,,,,,,,,,,,,,,,4.00,4.50,

,11,,通讯费,2.00,2.50,,,,,,,,,,,,,,,2.00,2.50,

,12,,车辆费,1.00,1.00,,,,,,,,,,,,,,,1.00,1.00,

,13,,会务费,4.00,4.00,,,,,,,,,,,,,,,4.00,4.00,

,14,,租赁费,,,,,,,,,,,,,,,,,0.00,0.00,

,15,,维修费,,,,,,,,,,,,,,,,,0.00,0.00,

,16,,折旧费,,,,,,,,,,,,,,,,,0.00,0.00,

,17,,低值易耗品,,,,,,,,,,,,,,,,,0.00,0.00,

,18,,办公费,4.00,4.50,,,,,,,,,,,,,,,4.00,4.50,

,19,,水电费,1.00,1.00,,,,,,,,,,,,,,,1.00,1.00,

,20,,业务招待费,,,,,,,,,,,,,,,,,0.00,0.00,

,21,,审计费,1.00,,,,,,,,,,,,,,,,1.00,0.00,

,22,,咨询服务费,,,,,,,,,,,,,,,,,0.00,0.00,

,23,,小计,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,销售费用,工资,,,,,,,,,,,,,,,,,0.00,0.00,

,25,,福利费,,,,,,,,,,,,,,,,,0.00,0.00,

,26,,社保费,,,,,,,,,,,,,,,,,0.00,0.00,

,27,,佣金,,,,,,,,,,,,,,,,,0.00,0.00,

,28,,通讯费,,,,,,,,,,,,,,,,,0.00,0.00,

,29,,交通费,,,,,,,,,,,,,,,,,0.00,0.00,

,30,,差旅费,,,,,,,,,,,,,,,,,0.00,0.00,

,31,,业务接待费,,,,,,,2.90,3.00,,,,,,,,,2.90,3.00,

,32,,公关费,,,,,,,,,,,,,,,,,0.00,0.00,

,33,,包装费,,,,,,,10.00,11.00,,,,,,,,,10.00,11.00,

,34,,运输费,,,,,,,,,,,,,,,,,0.00,0.00,

,35,,保险费,,,,,,,,,,,,,,,,,0.00,0.00,

,36,,展览费,,,,,,,,,,,,,,,,,0.00,0.00,

,37,,装卸费,,,,,,,,,,,,,,,,,0.00,0.00,

,38,,广告宣传费,,,,,,,,,,,,,,,,,0.00,0.00,

,39,,小计,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,财务费用,税费,,,,,,,,,4.50,5.00,,,,,,,4.50,5.00,

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

,42,,汇兑净损失,,,,,,,,,,,,,,,,,0.00,0.00,

,43,,融资租赁费,,,,,,,,,,,,,,,,,0.00,0.00,

,44,,小计,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,

,总计,,,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,

,,产品成本分析报告是企业对形成产品价格的各部进行具体分析，并最终形成产品定价的汇报材料。,,,,,,,,,,,,,,,,,,,,

,,成本分析报告一般包括以下内容：,,,,,,,,,,,,,,,,,,,,

,,1）当期成本项目数据及其比例；,,,,,,,,,,,,,,,,,,,,

,,2）当期成本数据与历史平均（或上期）成本数据的变动；,,,,,,,,,,,,,,,,,,,,

,,3）成本数据变动率及其原因分析。,,,,,,,,,,,,,,,,,,,,

,,编写要点：,,,,,,,,,,,,,,,,,,,,

,,1．定价目标。,,,,,,,,,,,,,,,,,,,,

,,2．成本构成分析。成本构成通常由技术成本、安全成本、配送成本、客户成本、法律成本和风险成本等。,,,,,,,,,,,,,,,,,,,,

,,3．问题分析。,,,,,,,,,,,,,,,,,,,,

,,4．建议与意见。,,,,,,,,,,,,,,,,,,,,

,,比率分析法，有以下几种指标：,,,,,,,,,,,,,,,,,,,,

,,1，相关指标分析法。,,,,,,,,,,,,,,,,,,,,

,,产值成本率=成本/产值*100%；,,,,,,,,,,,,,,,,,,,,

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

,,成