产品成本自动核算工具

营销实战工具,,,,,,,,,,,,,

产品成本自动核算工具（含预算与实际控制，全自动计算）,,,,,,,,,,,,,

说明：此表格主要用于产品成本核算，主要包括直接材料费用、直接人工费用、燃料及动力费用、制造费用四大部分，包括预算与实际费用的统计分析。产品成本核算，一方面有利于控制成本费用，另一方面可以作为产品定价的重要依据。注：1.直接人工成本是按照工艺流程来计算的，也可以直接按照部门维度来进行统计计算，但计量单位一般都统一为工时。2.所列费用项目、计量单位、名称设置等仅供参考，应根据实际进行调整；所列数据为模拟数值，请勿对号入座。3.颜色标注部分已经设置自动公式，请勿录入数据。,,,,,,,,,,,,,

产品成本自动核算分析预算与实际控制,,,,,,统计项目,,预算成本,实际成本,增减比例,信息项目,产品基本信息,

,,,,,,直接材料费用小计,,21040.00,25930.00,23.24%,产品名称,,

,,,,,,直接人工费用小计,,29420.00,35025.00,19.05%,产品规格,,

,,,,,,燃料及动力费用小计,,24456.00,27100.00,10.81%,计量单位,,

,,,,,,制造费用小计,,36502.00,43905.00,20.28%,计划生产数量,5000,

,,,,,,生产成本费用总计,,111418.00,131960.00,18.44%,实际生产数量,5600,

,,,,,,单位产品成本费用,,￥22.28,￥23.56,5.75%,单价,￥55.00,

成本费用项目大类,费用项目细分类,材料编码,材料名称,材料规格,计量单位,标准材料成本/预算直接材料成本,,,实际耗用直接材料成本,,,实际比预算增减幅度,

,,,,,,预计耗用数量,标准单价,预算成本额,实际耗用数量,实际采购单价,实际成本金额,数量增减比例,成本金额增减比例

直接材料费用,1.原材料1,,,,,5.00,500.00,2500.00,6.00,560.00,3360.00,20.00%,34.40%

,1.原材料2,,,,,6.00,740.00,4440.00,7.00,750.00,5250.00,16.67%,18.24%

,1.原材料3,,,,,18.00,320.00,5760.00,18.00,350.00,6300.00,0.00%,9.38%

,1.原材料4,,,,,15.00,556.00,8340.00,19.00,580.00,11020.00,26.67%,32.13%

,1.原材料5,,,,,,,0.00,,,0.00,,

,2.外购半成品,,,,,,,0.00,,,0.00,,

,3.包装材料,,,,,,,0.00,,,0.00,,

,,,,,,,,0.00,,,0.00,,

,,,,,,,,0.00,,,0.00,,

,,,,,,,,0.00,,,0.00,,

,直接材料费用小计（含预算实际增减比例）,,,,,21040.00,,,25930.00,,,23.24%,

直接人工费用,费用项目细分类,生产/工艺流程编号,工艺流程名称,工艺流程标准,计量单位（工时）,标准分摊人工成本/预计分摊人工成本,,,实际分摊人工成本,,,实际比预算增减幅度,

,,,,,,预计分摊耗时,标准单位工时成本,预算成本额,实际分摊耗用工时,实际单位工时成本,实际成本金额,耗时增减比例,成本金额增减比例

,,,,,,120.00,50.00,6000.00,150.00,55.00,8250.00,25.00%,37.50%

,,,,,,260.00,45.00,11700.00,280.00,45.00,12600.00,7.69%,7.69%

,,,,,,140.00,38.00,5320.00,145.00,45.00,6525.00,3.57%,22.65%

,,,,,,80.00,80.00,6400.00,90.00,85.00,7650.00,12.50%,19.53%

,,,,,,,,0.00,,,0.00,,

,,,,,,,,0.00,,,0.00,,

,,,,,,,,0.00,,,0.00,,

,直接人工费用小计（含预算实际增减比例）,,,,,29420.00,,,35025.00,,,19.05%,

燃料及动力费用,费用项目细分类,燃料编码/动力编号,燃料/动力名称,规格/标准,计量单位,预计分摊燃料及动力成本,,,实际分摊燃料及动力成本,,,实际比预算增减幅度,

,,,,,,预计分摊数量,标准单价,预算成本额,实际分摊数量,实际单价,实际成本金额,数量增减比例,成本金额增减比例

,煤,,,,,10.00,680.00,6800.00,12.00,700.00,8400.00,20.00%,23.53%

,水,,,,,120.00,36.80,4416.00,150.00,35.00,5250.00,25.00%,18.89%

,电,,,,,360.00,29.00,10440.00,380.00,27.00,10260.00,5.56%,-1.72%

,柴油,,,,,56.00,50.00,2800.00,58.00,55.00,3190.00,3.57%,13.93%

,,,,,,,,0.00,,,0.00,,

,,,,,,,,0.00,,,0.00,,

,燃料及动力费用小计（含预算实际增减比例）,,,,,24456.00,,,27100.00,,,10.81%,

制造费用,费用项目细分类,编码/编号,名称,规格/标准,计量单位,计划分摊制造费用成本,,,实际分摊制造费用成本,,,实际比预算增减幅度,

,,,,,,预计分摊数量,标准单价,预算成本额,实际耗用数量,实际单价,实际成本金额,数量增减比例,成本金额增减比例

,间接材料1,,,,,56.00,12.00,672.00,55.00,13.00,715.00,-1.79%,6.40%

,间接材料2,,,,,6.00,99.00,594.00,9.00,120.00,1080.00,50.00%,81.82%

,间接材料3,,,,,82.00,43.00,3526.00,85.00,38.00,3230.00,3.66%,-8.39%

,间接人工——管理人员工资,,,,工时,56.00,80.00,4480.00,60.00,89.00,5340.00,7.14%,19.20%

,间接人工——职工福利,,,,工时,59.00,50.00,2950.00,62.00,50.00,3100.00,5.08%,5.08%

,劳动保护费,,,,,6.00,500.00,3000.00,7.00,520.00,3640.00,16.67%,21.33%

,维修费,,,,,29.00,120.00,3480.00,36.00,150.00,5400.00,24.14%,55.17%

,房屋租赁费,,,,月,2.00,5000.00,10000.00,1.90,4800.00,9120.00,-5.00%,-8.80%

,固定资产折旧费,,,,,9.00,200.00,1800.00,12.00,190.00,2280.00,33.33%,26.67%

,设计制作费,,,,工时,2.00,3000.00,6000.00,2.00,5000.00,10000.00,0.00%,66.67%

,研发分摊费,,,,工时,,,0.00,,,0.00,,

,停工损失,,,,工时,,,0.00,,,0.00,,

,低值易耗品,,,,,,,0.00,,,0.00,,

,物流运输费,,,,,,,0.00,,,0.00,,

,办公费,,,,工时,,,0.00,,,0.00,,

,差旅费,,,,工时,,,0.00,,,0.00,,

,教育培训费,,,,工时,,,0