营运管理技能项目实训活页版 案例二工作底稿

任务1-1,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

,,,,,,,5号加油站2017-2021年费用明细表,,,,,,,,,,,,,,,,,,,,,,

,5号加油站费用纵向对比表,,,,,,年份,2017年,2018年,2019年,2020年,2021年,,,,,,,,,,,,,,,,,

,,,,,单位：%,,经营量（吨）,4700,4650,5000,5200,5400,,,,,,,,,,,,,,,,,

,项目,同比增长率（%）,,,,,人数（人）,10,10,10,10,11,,,,,,,,,,,,,,,,,

,,2018年,2019年,2020年,2021年,,"吨油费用

(元/吨）",231.72,249.17,247.54,252.31,252.94,,,,,,,,,,,,,,,,,

,经营量,-1.06%,7.53%,4.00%,3.85%,,费用合计,1089080.00,1158640.00,1237702.00,1312002.00,1365860.00,,,,,,,,,,,,,,,,,

,人数,0.00%,0.00%,0.00%,10.00%,,人工费,589000.00,630000.00,674000.00,721000.00,771000.00,,,,,,,,,,,,,,,,,

,吨油费用,7.53%,-0.65%,1.93%,0.25%,,水费,0.00,0.00,0.00,0.00,0.00,,,,,,,,,,,,,,,,,

,费用合计,6.39%,6.82%,6.00%,4.11%,,电费,47912.00,52576.00,54272.00,55968.00,59360.00,,,,,,,,,,,,,,,,,

,人工费,6.96%,6.98%,6.97%,6.93%,,取暖费,60568.00,67500.00,67000.00,67536.00,72360.00,,,,,,,,,,,,,,,,,

,水费,**,**,**,**,,化验计量费,12880.00,13570.00,14605.00,14835.00,15870.00,,,,,,,,,,,,,,,,,

,电费,9.73%,3.23%,3.13%,6.06%,,警卫消防费,11100.00,12200.00,12700.00,12900.00,13100.00,,,,,,,,,,,,,,,,,

,取暖费,11.44%,-0.74%,0.80%,7.14%,,修理费,6780.00,7440.00,7500.00,7980.00,8100.00,,,,,,,,,,,,,,,,,

,化验计量费,5.36%,7.63%,1.57%,6.98%,,排污费,0.00,0.00,0.00,0.00,0.00,,,,,,,,,,,,,,,,,

,警卫消防费,9.91%,4.10%,1.57%,1.55%,,劳动保护费,696.00,750.00,726.00,756.00,792.00,,,,,,,,,,,,,,,,,

,修理费,9.73%,0.81%,6.40%,1.50%,,业务宣传费,14208.00,15872.00,15744.00,16896.00,17152.00,,,,,,,,,,,,,,,,,

,排污费,**,**,**,**,,租赁及折旧摊销费,304304.00,315172.00,345059.00,366795.00,358644.00,,,,,,,,,,,,,,,,,

,劳动保护费,7.76%,-3.20%,4.13%,4.76%,,业务招待费,1320.00,1392.00,1500.00,1512.00,1572.00,,,,,,,,,,,,,,,,,

,业务宣传费,11.71%,-0.81%,7.32%,1.52%,,办公费,812.00,868.00,896.00,924.00,910.00,,,,,,,,,,,,,,,,,

,租赁及折旧摊销费,3.57%,9.48%,6.30%,-2.22%,,差旅费,34500.00,36300.00,38700.00,39900.00,42000.00,,,,,,,,,,,,,,,,,

,业务招待费,5.45%,7.76%,0.80%,3.97%,,低值易耗品摊销,0.00,0.00,0.00,0.00,0.00,,,,,,,,,,,,,,,,,

,办公费,6.90%,3.23%,3.13%,-1.52%,,通讯费,5000.00,5000.00,5000.00,5000.00,5000.00,,,,,,,,,,,,,,,,,

,差旅费,5.22%,6.61%,3.10%,5.26%,,,,,,,,,,,,,,,,,,,,,,,,

,低值易耗品摊销,**,**,**,**,,,,,,,,,,,,,,,,,,,,,,,,

,通讯费,**,**,**,**,,,,,,,,,,,,,,,,,,,,,,,,

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

任务1-2,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

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

,2021年加油站费用横向分析,,,,,,20家加油站2021年费用汇总,,,,,,,,,,,,,,,,,,,,,,

,,,,单位：元/吨,,,序号,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,合计,平均值

,项目,20家加油站平均值,5号加油站,差异,,,加油站名称,2号加油站,1号加油站,3号加油站,4号加油站,5号加油站,6号加油站,8号加油站,7号加油站,12号加油站,11号加油站,9号加油站,14号加油站,15号加油站,10号加油站,17号加油站,18号加油站,13号加油站,19号加油站,20号加油站,16号加油站,,

,吨油费用合计,209.96,252.94,42.97,,,经营量（吨）,11600,15000,4300,5600,5500,5000,5500,3400,8000,7500,3500,3000,6500,3500,3000,6600,5400,3800,2600,2000,111300,5565

,吨油人工费,113.35,142.78,29.43,,,人数（人）,12,20,5,9,8,9,10,7,15,15,9,6,12,8,7,15,11,10,6,6,200,10

,吨油水费,0.14,0.00,-0.14,,,"吨油费用

(元/吨）",103.67,115.54,118.37,159.00,174.22,175.12,182.91,186.12,206.76,211.49,211.86,220.63,228.40,238.46,250.57,250.86,252.94,279.84,281.62,292.95,——,188.01

,吨油电费,6.47,10.99,4.53,,,费用合计,1202600.00,1733100.00,509000.00,890400.00,958200.00,875600.00,1006000.00,632800.00,1654100.00,1586200.00,741500.00,661900.00,1484600.00,834600.00,751700.00,1655700.00,1365860.00,1063400.00,732200.00,585900.00,20925360.00,1046268.00

,吨油取暖费,2.28,13.40,11.12,,,人工费,660000.00,1100000.00,275000.00,495000.00,541000.00,495000.00,550000.00,385000.00,842500.00,849000.00,495000.00,330000.00,740000.00,533500.00,385000.00,825000.00,771000.00,550000.00,330000.00,330000.00,11482000.00,574100.00

,吨油化验计量费,2.55,2.94,0.39,,,水费,800.00,1200.00,0.00,0.00,0.00,0.00,0.00,0.00,5600.00,3000.00,0.00,1200.00,300.00,300.00,1200.00,0.00,0.00,0.00,1600.00,1000.00,16200.00,810.00

,吨油警卫消防费,1.91,2.43,0.52,,,电费,11700.00,63300.00,36200.00,79500.00,14500.00,10100.00,31500.00,39200.00,44600.00,126100.00,31500.00,5000.00,78900.00,33700.00,11000.00,35900.00,59360.00,10700.00,7500.00,7700.00,737960.00,36898.00

,吨油修理费,3.13,1.50,-1.63,,,取暖费,4300.00,5000.00,0.00,0.00,42700.00,0.00,24000.00,0.00,10000.00,0.00,3000.00,8700.00,0.00,0.00,23800.00,10200.00,72360.00,13400.00,24000.00,2000.00,243460.00,12173.00

,吨油排污费,0.00,0.00,0.00,,,化验计量费,8600.00,23100.00,5800.00,14400.00,5800.00,7200.00,8600.00,8600.00,43200.00,23000.00,23000.00,5800.00,17300.00,5800.00,11500.00,23100.00,15870.00,14400.00,5800.00,5800.00,276670.00,13833.50

,吨油劳动保护费,0.12,0.15,0.03,,,警卫消防费,7400.00,9600.00,6500.00,8800.00,7200.00,6800.00,6800.00,7200.00,12300.00,11200.00,11400.00,8700.00,6500.00,6200.00,9800.00,9400.00,13100.00,8600.00,8400.00,8600.00,174500.00,8725.00

,吨油业务宣传费,1.97,3.18,1.20,,,修理费,12000.00,21000.00,11100.00,13300.00,13100.00,10300.00,16700.00,2100.00,19400.00,7000.00,17400.00,17700.00,28500.00,6800.00,15700.00,23000.00,8100.00,19600.00,30000.00,11000.00,303800.00,15190.00

,吨油租赁及折旧摊销费,64.88,66.42,1.53,,,排污费,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00

,吨油业务招待费,0.63,0.29,-0.34,,,劳动保护费,700.00,1100.00,300.00,600.00,500.00,500.00,600.00,400.00,900.00,800.00,500.00,400.00,600.00,500.00,400.00,800.00,792.00,600.00,400.00,400.00,11792.00,589.60

,吨油办公费,0.78,0.17,-0.62,,,业务宣传费,18000.00,20000.00,0.00,10000.00,8700.00,8700.00,8700.00,0.00,8700.00,10000.00,8700.00,10000.00,10000.00,8700.00,10000.00,10000.00,17152.00,8700.00,8700.00,10000.00,194752.00,9737.60

,吨油差旅费,5.31,7.78,2.47,,,租赁及折旧摊销费,433600.00,420800.00,151700.00,234900.00,291200.00,295000.00,329800.00,155500.00,620800.00,512000.00,116400.00,235000.00,570700.00,200000.00,256100.00,584900.00,358644.00,405500.00,282500.00,172300.00,6627344.00,331367.20

,吨油低值易耗品摊销,5.31,0.00,-5.31,,,业务招待费,10000.00,18200.00,300.00,800.00,5000.00,10200.00,2000.00,600.00,5200.00,2200.00,2000.00,500.00,500.00,4000.00,2000.00,46800.00,1572.00,1100.00,2000.00,1400.00,116372.00,5818.60

,吨油通讯费,1.12,0.93,-0.20,,,办公费,1400.00,1100.00,1400.00,1300.00,100.00,2000.00,700.00,1600.00,4700.00,1100.00,1000.00,9400.00,1000.00,1300.00,3000.00,18400.00,910.00,7200.00,4800.00,8700.00,71110.00,3555.50

,"注：1.计算20家加油站平均值步骤：

①计算各加油站各项费用的吨油费用：某吨油费用=某费用/经营量；

②②为计算准确去掉20家加油站中各项吨油费用的一个最大值和一个最小值；

③计算剩余各项吨油费用的算数平均值。

2.差异为5号加油站各吨油费用与20家加油站平均值的差额",,,,,,差旅费,27400.00,39700.00,19000.00,27200.00,23200.00,24800.00,16200.00,27000.00,31600.00,35600.00,16200.00,22300.00,25400.00,27700.00,15600.00,64000.00,42000.00,16200.00,12200.00,18200.00,531500.00,26575.00

,"注：1.计算20家加油站平均值步骤：

①计算各加油站各项费用的吨油费用：某吨油费用=某费用/经营量；

②为计算准确去掉20家加油站中各项吨油费用的最大值和最小值；

③计算剩余各项吨油费用的算数平均值。

2.差异为5号加油站各吨油费用与21家加油站平均值的差额",,,,,,差旅费,27401.00,39701.00,19001.00,27201.00,23201.00,24801.00,16201.00,27001.00,31601.00,35601.00,16201.00,22301.00,25401.00,27701.00,15601.00,64001.00,42001.00,16201.00,12201.00,18201.00,531501.00,26576.00

,,,,,,,通讯费,6700.00,6000.00,1700.00,4600.00,5200.00,5000.00,5400.00,5600.00,3600.00,4200.00,5400.00,6200.00,4400.00,6100.00,6600.00,4200.00,5000.00,5400.00,4300.00,6800.00,102400.00,5120.00

,,,,,最小值,最大值,吨油,,,,,,,,,,,,,,,,,,,,,,

,,,,,56.90,165.00,吨油人工费,56.90,73.33,63.95,88.39,98.36,99.00,100.00,113.24,105.31,113.20,141.43,110.00,113.85,152.43,128.33,125.00,142.78,144.74,126.92,165.00,,

,,,,,0.00,0.70,吨油水费,0.07,0.08,0.00,0.00,0.00,0.00,0.00,0.00,0.70,0.40,0.00,0.40,0.05,0.09,0.40,0.00,0.00,0.00,0.62,0.50,,

,,,,,1.01,16.81,吨油电费,1.01,4.22,8.42,14.20,2.64,2.02,5.73,11.53,5.58,16.81,9.00,1.67,12.14,9.63,3.67,5.44,10.99,2.82,2.88,3.85,,

,,,,,0.00,13.40,吨油取暖费,0.37,0.33,0.00,0.00,7.76,0.00,4.36,0.00,1.25,0.00,0.86,2.90,0.00,0.00,7.93,1.55,13.40,3.53,9.23,1.00,,

,,,,,0.74,6.57,吨油化验计量费,0.74,1.54,1.35,2.57,1.05,1.44,1.56,2.53,5.40,3.07,6.57,1.93,2.66,1.66,3.83,3.50,2.94,3.79,2.23,2.90,,

,,,,,0.64,4.30,吨油警卫消防费,0.64,0.64,1.51,1.57,1.31,1.36,1.24,2.12,1.54,1.49,3.26,2.90,1.00,1.77,3.27,1.42,2.43,2.26,3.23,4.30,,

,,,,,0.62,11.54,吨油修理费,1.03,1.40,2.58,2.38,2.38,2.06,3.04,0.62,2.43,0.93,4.97,5.90,4.38,1.94,5.23,3.48,1.50,5.16,11.54,5.50,,

,,,,,0.00,0.00,吨油排污费,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,,

,,,,,0.06,0.20,吨油劳动保护费,0.06,0.07,0.07,0.11,0.09,0.10,0.11,0.12,0.11,0.11,0.14,0.13,0.09,0.14,0.13,0.12,0.15,0.16,0.15,0.20,,

,,,,,0.00,5.00,吨油业务宣传费,1.55,1.33,0.00,1.79,1.58,1.74,1.58,0.00,1.09,1.33,2.49,3.33,1.54,2.49,3.33,1.52,3.18,2.29,3.35,5.00,,

,,,,,28.05,108.65,吨油租赁及折旧摊销费,37.38,28.05,35.28,41.95,52.95,59.00,59.96,45.74,77.60,68.27,33.26,78.33,87.80,57.14,85.37,88.62,66.42,106.71,108.65,86.15,,

,,,,,0.07,7.09,吨油业务招待费,0.86,1.21,0.07,0.14,0.91,2.04,0.36,0.18,0.65,0.29,0.57,0.17,0.08,1.14,0.67,7.09,0.29,0.29,0.77,0.70,,

,,,,,0.02,4.35,吨油办公费,0.12,0.07,0.33,0.23,0.02,0.40,0.13,0.47,0.59,0.15,0.29,3.13,0.15,0.37,1.00,2.79,0.17,1.89,1.85,4.35,,

,,,,,2.36,9.70,吨油差旅费,2.36,2.65,4.42,4.86,4.22,4.96,2.95,7.94,3.95,4.75,4.63,7.43,3.91,7.91,5.20,9.70,7.78,4.26,4.69,9.10,,

,,,,,2.36,9.70,吨油低值易耗品摊销,2.36,2.65,4.42,4.86,4.22,4.96,2.95,7.94,3.95,4.75,4.63,7.43,3.91,7.91,5.20,9.70,7.78,4.26,4.69,9.10,,

,,,,,0.40,3.40,吨油通讯费,0.58,0.40,0.40,0.82,0.95,1.00,0.98,1.65,0.45,0.56,1.54,2.07,0.68,1.74,2.20,0.64,0.93,1.42,1.65,3.40,,

任务2,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

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

,5号加油站费用标准,,,,,,,,,,,,,,,,,,,,,,,,,,,,

,,,,单位：元/吨,,,,,,,,,,,,,,,,,,,,,,,,,

,项目,20家加油站平均值,5号加油站,费用标准,,,,,,,,,,,,,,,,,,,,,,,,,

,吨油费用合计,209.95,252.96,163.49,,,,,,,,,,,,,,,,,,,,,,,,,

,吨油人工费,113.35,142.78,128.07,,,,,,,,,,,,,,,,,,,,,,,,,

,吨油水费,0.14,0.00,0.07,,,,,,,,,,,,,,,,,,,,,,,,,

,吨油电费,6.47,10.99,8.73,,,,,,,,,,,,,,,,,,,,,,,,,

,吨油取暖费,2.28,13.40,7.84,,,,,,,,,,,,,,,,,,,,,,,,,

,吨油化验计量费,2.55,2.94,2.75,,,,,,,,,,,,,,,,,,,,,,,,,

,吨油警卫消防费,1.91,2.43,2.17,,,,,,,,,,,,,,,,,,,,,,,,,

,吨油修理费,3.13,1.50,**,,,,,,,,,,,,,,,,,,,,,,,,,

,吨油排污费,0.00,0.00,0.00,,,,,,,,,,,,,,,,,,,,,,,,,

,吨油劳动保护费,0.12,0.15,0.14,,,,,,,,,,,,,,,,,,,,,,,,,

,吨油业务宣传费,1.97,3.18,2.58,,,,,,,,,,,,,,,,,,,,,,,,,

,吨油租赁及折旧摊销费,64.88,66.42,**,,,,,,,,,,,,,,,,,,,,,,,,,

,吨油业务招待费,0.63,0.29,0.46,,,,,,,,,,,,,,,,,,,,,,,,,

,吨油办公费,0.78,0.17,0.48,,,,,,,,,,,,,,,,,,,,,,,,,

,吨油差旅费,5.31,7.78,6.55,,,,,,,,,,,,,,,,,,,,,,,,,

,吨油低值易耗品摊销,5.31,0.00,2.66,,,,,,,,,,,,,,,,,,,,,,,,,

,吨油通讯费,1.12,0.93,1.03,,,,,,,,,,,,,,,,,,,,,,,,,

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

,,,,,,,,,,5号加油站人员编制及工资计提规则,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,项目,编制数量,固定人工成本,变动人工成本总额计提规则,变动人工成本分配占比,,,,,,,,,,,,,,,

,,,,,,,,,,站长,1,"70,000.00",（1）加油量≤2000吨，无计提；,25%,,,,,,,,,,,,,,,

任务3,,,,,,,,,,加油员,6,"270,000.00",（2）2000t<加油量≤3000t，超过2000t部分，20元/吨计提入工资包；,60%,,,,,,,,,,,,,,,

,,,,,,,,,,计量员,1,"70,000.00",（3）3000t<加油量≤4000t，超过3000t部分，40元/吨计提入工资包；,5%,,,,,,,,,,,,,,,

,,,,,,,,,,核算员,1,"70,000.00",（4）4000t<加油量≤5000t，超过4000t部分，60元/吨计提入工资包；,5%,,,,,,,,,,,,,,,

,5号加油站人工成本预算表,,,,,,,,,后勤员,1,"70,000.00",（5）5000t<加油量≤8000t，超过5000t部分，80元/吨计提入工资包；,5%,,,,,,,,,,,,,,,

,,,,,,,,,,小计,10,"550,000.00",（6）8000t<加油量，超过8000t部分，90元/吨计提入工资包,100%,,,,,,,,,,,,,,,

,项目,编制数量（人）,固定人工成本（元）,变动人工成本总额（元）,变动人工成本分配占比,变动成本（元）,人工成本合计（元）,,0,0,,,,,,,,,,,,,,,,,,,

,站长,1,"70,000.00","159,200.00",25%,"39,800.00","109,800.00",,20,1000,20000,,,,,,,,,,,,,,,,,,

,加油员,6,"270,000.00",,60%,"95,520.00","365,520.00",,40,1000,40000,,,,,,,,,,,,,,,,,,

,计量员,1,"70,000.00",,5%,"7,960.00","77,960.00",,60,1000,60000,,,,,,,,,,,,,,,,,,

,核算员,1,"70,000.00",,5%,"7,960.00","77,960.00",,80,490,39200,,,,,,,,,,,,,,,,,,

,后勤员,1,"70,000.00",,5%,"7,960.00","77,960.00",,90,,159200,,,,,,,,,,,,,,,,,,

,小计,10,"550,000.00",,100%,"159,200.00","709,200.00",,,,,,,,,,,,,,,,,,,,,,

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

任务4,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

,,,,,,,,13号加油站销售量预算表,,,,,,,,,,,,,,,,,,,,,

,5号加油站2022年费用预算表,,,,,,,,,,,,,,单位：吨,,,,,,,,,,,,,,

,,,,,金额单位：元,,,项目,汽油,,,,柴油,,,,,合计,,,,,,,,,,,

,序号,项目,标准费用合计,汽油,柴油,,,,89#,95#,98#,小计,0#,-10#,-20#,-35#,小计,,,,,,,,,,,,

,1,经营量（吨）,5490,1872,3618,,,销售量,404,808,660,1872,1977,1022,592,27,3618,5490,,,,,,,,,,,

,2,费用合计,"1,276,253.25","435,181.44","841,071.81",,,,,,,,,,,,,,,,,,,,,,,,

,3,人工费,"709,200.00","241,825.57","467,374.43",,,,,,,,,,,,,,,,,,,,,,,,

,4,水费,384.30,131.04,253.26,,,,,,,,,,,,,,,,,,,,,,,,

,5,电费,"47,927.70","16,342.56","31,585.14",,,,,,,,,,,,,,,,,,,,,,,,

,6,取暖费,"43,041.60","14,676.48","28,365.12",,,,,,,,,,,,,,,,,,,,,,,,

,7,化验计量费,"15,070.05","5,138.64","9,931.41",,,,,,,,,,,,,,,,,,,,,,,,

,8,警卫消防费,"11,913.30","4,062.24","7,851.06",,5号加油站资产清单,,,,,,,,,,,,,,,,,,,,,,

,9,修理费,"9,250.00","3,154.10","6,095.90",,设备名称,资产用途,更新年限,数量,单价（元）,资产原值（元）,固定资产原值,折旧摊销,修理费,,,,,,,,,,,,,,

,10,排污费,0.00,0.00,0.00,,加油机,加油操作,5,6,"15,000.00","90,000.00",1850000,17280,450,,,,,,,,,,,,,,

,11,劳动保护费,741.15,252.72,488.43,,液位仪,油品计量,5,1,"60,000.00","60,000.00",,11520,300,,,,,,,,,,,,,,

,12,业务宣传费,"14,136.75","4,820.40","9,316.35",,油气回收设备,加油操作,5,3,"40,000.00","120,000.00",,23040,600,,,,,,,,,,,,,,

,13,租赁及折旧摊销费,"363,320.00","123,886.16","239,433.84",,空调,综合管理,5,4,"5,000.00","20,000.00",,3840,100,,,,,,,,,,,,,,

,14,业务招待费,"2,525.40",861.12,"1,664.28",,计算机,收银核算,5,2,"5,000.00","10,000.00",,1920,50,,,,,,,,,,,,,,

,15,办公费,"2,607.75",889.20,"1,718.55",,打印机,收银核算,5,2,"5,000.00","10,000.00",,1920,50,,,,,,,,,,,,,,

,16,差旅费,"35,932.05","12,252.24","23,679.81",,网络设备（交换机、集线器、防火墙等）,收银核算,5,1,"10,000.00","10,000.00",,1920,50,,,,,,,,,,,,,,

,17,低值易耗品摊销,"14,575.95","4,970.16","9,605.79",,取暖锅炉,综合管理,10,1,"60,000.00","60,000.00",,5760,300,,,,,,,,,,,,,,

,18,通讯费,"5,627.25","1,918.80","3,708.45",,地源热泵,油品储存,10,1,"60,000.00","60,000.00",,5760,300,,,,,,,,,,,,,,

,,,,,,,发电机,综合管理,10,2,"25,000.00","50,000.00",,4800,250,,,,,,,,,,,,,,

,,,,,,,泵,油品储存,10,2,"40,000.00","80,000.00",,7680,400,,,,,,,,,,,,,,

,,,-27.45,-9.36,-18.09,,地上建筑装修（长期待摊费用）,综合管理,10,1,"150,000.00","150,000.00",,15000,,,,,,,,,,,,,,,

,,,,,,,工艺管线（输油、输气）,油品储存,10,2,"80,000.00","160,000.00",,15360,800,,,,,,,,,,,,,,

,,,,,,,上、下水系统,综合管理,10,2,"40,000.00","80,000.00",,7680,400,,,,,,,,,,,,,,

,,,,,,,配电柜,综合管理,10,1,"50,000.00","50,000.00",,4800,250,,,,,,,,,,,,,,

,,,,,,,保险柜,综合管理,10,2,"10,000.00","20,000.00",,1920,100,,,,,,,,,,,,,,

,,,,,,,站房,综合管理,10,1,"200,000.00","200,000.00",,19200,1000,,,,,,,,,,,,,,

,,,,,,,罩棚,综合管理,10,1,"300,000.00","300,000.00",,28800,1500,,,,,,,,,,,,,,

,,,,,,,独立标识、品牌柱,综合管理,10,2,"100,000.00","200,000.00",,19200,1000,,,,,,,,,,,,,,

,,,,,,,油罐、气罐,油品储存,10,4,"60,000.00","240,000.00",,23040,1200,,,,,,,,,,,,,,

,,,,,,,变压器,综合管理,10,1,"30,000.00","30,000.00",,2880,150,,,,,,,,,,,,,,

,,,,,,,合计,,,42,——,"2,000,000.00",,223320,,,,,,,,,,,,,,,

,,,,,,,注:地上建筑装修计入长期待摊费用，其余计入固定资产，固定资产残值率统一为4%，直线法折旧。,,,,,,,,,,,,,,,,,,,,,,

任务5,,,,,,,所有资产在2022年均未到设备报废年限，未计提减值或者新增新设备。2022年租金为14万元，未在上表中列示。,,,,,,,,,,,,,,,,,,,,,,

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

,资源费用归集表,,,,,,,,,,,,,,,,,,,,,,,,,,,,

,,,,,,金额单位：元,,,,,,,,,,,,,,,,,,,,,,,

,项目,油品储存,油品计量,加油中心,收银核算,综合管理,,,,,,,,,,,,,,,,,,,,,,,

,人工费,——,77960.00,365520.00,77960.00,187760.00,,,,各作业中心预计用电量,,,,,,,,,,,,,,,,,,,

,水费,——,——,——,——,384.30,,,,作业中心,年耗电量（度）,,,,,,,,,,,,,,,,,,

,电费,23070.00,4739.37,9164.55,3839.70,7114.08,,,,油品储存中心,15380,,,,,,,,,,,,,,,,,,

,取暖费,——,——,——,——,43041.60,,,,油品计量中心,3159.58,,,,,,,,,,,,,,,,,,

,化验计量费,15070.05,——,——,——,——,,,,加油操作中心,6109.7,,,,,,,,,,,,,,,,,,

,警卫消防费,11913.30,——,——,——,——,,,,收银核算中心,2559.8,,,,,,,,,,,,,,,,,,

,修理费,2700.00,300.00,1050.00,150.00,5050.00,,,,综合管理中心,4742.72,,,,,,,,,,,,,,,,,,

,排污费,——,——,——,——,0.00,,,,合计,31951.8,,,,,,,,,,,,,,,,,,

,劳动保护费,——,74.12,444.69,74.12,148.23,,,,,,,,,,,,,,,,,,,,,,,

,业务宣传费,——,——,——,——,14136.75,,,,,,,,,,,,,,,,,,,,,,,

,租赁及折旧摊销费,93840.00,11520.00,96320.00,19760.00,141880.00,,,,,,,,,,,,,,,,,,,,,,,

,业务招待费,——,——,——,——,2525.40,,,,,,,,,,,,,,,,,,,,,,,

,办公费,——,260.78,1564.65,260.78,521.55,,,,,,,,,,,,,,,,,,,,,,,

,差旅费,——,——,——,——,35932.05,,,,,,,,,,,,,,,,,,,,,,,

,低值易耗品摊销,——,1457.60,8745.57,1457.60,2915.19,,,,,,,,,,,,,,,,,,,,,,,

,通讯费,——,562.73,3376.35,562.73,1125.45,,,,,,,,,,,,,,,,,,,,,,,

,合计数,146593.35,96874.58,486185.81,104064.91,442534.60,,,,,,,,,,,,,,,,,,,,,,,

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

任务6,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

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

,作业成本分配计算表,,,,,,,,,,,,,,,,,,,,,,,,,,,,

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

,作业名称,作业动因,作业量,资源费用合计（元）,作业分配率,作业成本,,,,,,,,,,,,,,,,,,,,,,,

,,,,,,汽油,柴油,,作业中心,作业解释,作业动因,作业量,,,,,,,,,,,,,,,,,

,油品储存,储存量（吨）,5550.00,146593.35,26.41,50185.11,96408.24,,,,,合计,汽油,柴油,,,,,,,,,,,,,,,

,油品计量,计量次数（次）,4320.00,96874.58,22.42,32291.53,64583.05,,油品储存,对汽柴油的存储，用储油罐进行存储,储存量（吨）,5550.00,1900.00,3650.00,,,,,,,,,,,,,,,

,加油操作,加油量（千升）,6830.00,486185.81,71.18,179739.26,306446.55,,油品计量,对汽柴油进行收发存的计量,计量次数（次）,4320.00,1440.00,2880.00,,,,,,,,,,,,,,,

,收银核算,收银次数（次）,72000.00,104064.91,1.45,72989.97,31074.94,,加油操作,对汽柴油进行的发货操作,加油量（千升）,6830.00,2525.00,4305.00,,,,,,,,,,,,,,,

,综合管理,直接计入（吨）,5550.00,442534.60,79.74,151498.33,291036.27,,收银核算,收银开票对账等,收银次数（次）,72000.00,50500.00,21500.00,,,,,,,,,,,,,,,

,,,,,,,,,综合管理,安全、环境、排班、保管,直接计入（吨）,5550.00,1900.00,3650.00,,,,,,,,,,,,,,,

任务7,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

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

,信用政策决策,,,,,,,,,,,,,,,,,,,,,,,,,,,,

,,,,金额单位：元,,,,,,,,,,,,,,,,,,,,,,,,,

,项目,旧信用政策,新信用政策,差额（新政策-旧政策）,,,,,,,,,,,,,,,,,,,,,,,,,

,销售收入,"198,000,000.00","247,500,000.00","49,500,000.00",,,,,,,,,,,,,,,,,,,,,,,,,

,赊销额,"148,500,000.00","185,625,000.00","37,125,000.00",,,,,,,,,,,,,,,,,,,,,,,,,

,变动成本率（%）,45.00%,45.00%,**,,,,,,,,,,,,,,,,,,,,,,,,,

,平均收现期,40.00,43.00,**,,,,,,,,,,,,,,,,,,,,,,,,,

,应收账款占用资金应计利息,"445,500.00","598,640.63","153,140.63",,,,,,,,,,,,,,,,,,,,,,,,,

,现金折扣成本,0.00,"1,262,250.00","1,262,250.00",,,,,,,,,,,,,,,,,,,,,,,,,

,收账费用,"5,000.00","8,000.00","3,000.00",,,,,,,,,,,,,,,,,,,,,,,,,

,税前损益,108449500,134256109.4,"25,806,609.38",,,,,,,,,,,,,,,,,,,,,,,,,

,是否采用新信用政策（是/否）,是,,,,,,,,,,,,,,,,,,,,,,,,,,,

,注：差额为新信用政策和旧信用政策的差额。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

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

任务8,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

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

,销售费用分析,,,,,,,,,,,,,,,,,,,,,,,,,,,,

,,,,,,金额单位：元,,,,,,,,,,,,,,,,,,,,,,,

,项目,2021年,,2020年,,增长率（%）,,,,,,,,,,,,,,,,,,,,,,,

,,销售费用,占比（%）,销售费用,占比（%）,,,,,,,,,,,,,,,,,,,,,,,,

,一、销货运费,"87,903,200.00",14.91%,"91,781,600.00",17.86%,-4.23%,,,,,,,,,,,,,,,,,,,,,,,

,二、职工薪酬,"234,906,450.00",39.84%,"225,510,000.00",43.89%,4.17%,,,,,,,,,,,,,,,,,,,,,,,

,三、日常费用,"38,207,600.00",6.48%,"28,396,500.00",5.53%,34.55%,,,,,,,,,,,,,,,,,,,,,,,

,1、水电费,"5,987,900.00",15.67%,"4,333,200.00",15.26%,38.19%,,,,,,,,,,,,,,,,,,,,,,,

,2、网络及通讯费,"1,682,800.00",4.40%,"1,212,900.00",4.27%,38.74%,,,,,,,,,,,,,,,,,,,,,,,

,3、业务宣传费,"2,405,700.00",6.30%,"1,802,400.00",6.35%,33.47%,,,,,,,,,,,,,,,,,,,,,,,

,4、采暖保温费,"3,982,900.00",10.42%,"2,872,100.00",10.11%,38.68%,,,,,,,,,,,,,,,,,,,,,,,

,5、化验计量费,"4,640,200.00",12.14%,"3,494,200.00",12.31%,32.80%,,,,,,,,,,,,,,,,,,,,,,,

,6、警卫消防费,"1,462,700.00",3.83%,"1,095,700.00",3.86%,33.49%,,,,,,,,,,,,,,,,,,,,,,,

,7、修理费,"14,955,200.00",39.14%,"11,273,600.00",39.70%,32.66%,,,,,,,,,,,,,,,,,,,,,,,

,8、劳动保护费,"3,090,200.00",8.09%,"2,312,400.00",8.14%,33.64%,,,,,,,,,,,,,,,,,,,,,,,

,四、协议支出,"51,431,400.00",8.72%,"37,347,100.00",7.27%,37.71%,,,,,,,,,,,,,,,,,,,,,,,

,1、广告费,"730,000.00",1.42%,"544,300.00",1.46%,34.12%,,,,,,,,,,,,,,,,,,,,,,,

,2、租赁费,"50,701,400.00",98.58%,"36,802,800.00",98.54%,37.77%,,,,,,,,,,,,,,,,,,,,,,,

,五、公务费用,"2,100,400.00",0.36%,"1,584,900.00",0.31%,32.53%,,,,,,,,,,,,,,,,,,,,,,,

,1、业务招待费,**,**,**,**,**,,,,,,,,,,,,,,,,,,,,,,,

,2、办公费,"536,600.00",25.55%,"405,600.00",25.59%,32.30%,,,,,,,,,,,,,,,,,,,,,,,

,3、差旅费,"974,400.00",46.39%,"736,100.00",46.44%,32.37%,,,,,,,,,,,,,,,,,,,,,,,

,4、低值易耗品摊销,"560,800.00",26.70%,"422,400.00",26.65%,32.77%,,,,,,,,,,,,,,,,,,,,,,,

,5、会议费,"28,600.00",1.36%,"20,800.00",1.31%,37.50%,,,,,,,,,,,,,,,,,,,,,,,

,六、折旧及摊销,"170,446,900.00",28.91%,"126,986,100.00",24.72%,34.22%,,,,,,,,,,,,,,,,,,,,,,,

,1、折旧,"118,229,600.00",69.36%,"87,749,700.00",69.10%,34.74%,,,,,,,,,,,,,,,,,,,,,,,

,2、无形资产摊销,"44,440,400.00",26.07%,"33,604,900.00",26.46%,32.24%,,,,,,,,,,,,,,,,,,,,,,,

,3、长期待摊费用摊销,"7,776,900.00",4.56%,"5,631,500.00",4.43%,38.10%,,,,,,,,,,,,,,,,,,,,,,,

,七、其他,"4,645,050.00",0.79%,"2,153,800.00",0.42%,**,,,,,,,,,,,,,,,,,,,,,,,

,1、税费性支出,**,**,**,**,**,,,,,,,,,,,,,,,,,,,,,,,

,2、其他费用,"4,645,050.00",**,"2,153,800.00",**,115.67%,,,,,,,,,,,,,,,,,,,,,,,

,合计,"589,641,000.00",**,"513,760,000.00",**,14.77%,,,,,,,,,,,,,,,,,,,,,,,

,"注：1.占比为各项费用占上一级次费用总额的比重；

2.增长率为2021年各项费用较2020年各项费用的增长率。",,,,,,,,,,,,,,,,,,,,,,,,,,,,

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

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

任务9,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

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

,短期经营决策,,,,,,,,,,,,,,,,,,,,,,,,,,,,

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

,项目,A营业店,B营业店,C营业店,,项目,A营业店,B营业店,C营业店,,,,,,,,,,,,,,,,,,,,

,销售（台）,5000,4500,2000,,销售（台）,5000,4500,2000,,,,,,,,,,,,,,,,,,,,

,销售单价（元/台）,1100,1199,999,,销售单价（元/台）,"1,100.00","1,199.00",999.00,,,,,,,,,,,,,,,,,,,,

,单位变动成本（元/台）,880,880,880,,单位变动成本（元/台）,880.00,880.00,880.00,,,,,,,,,,,,,,,,,,,,

,固定成本（元）,200000,250000,280000,,固定成本（元）,"200,000.00","250,000.00","280,000.00",,,,,,,,,,,,,,,,,,,,

,边际贡献（元）,"1,100,000.00","1,435,500.00","238,000.00",,,,,,,,,,,,,,,,,,,,,,,,,

,营业利润（元）,"900,000.00","1,185,500.00","-42,000.00",,,,,,,,,,,,,,,,,,,,,,,,,

,是否停业(是/否）,否,否,否,,,,,,,,,,,,,,,,,,,,,,,,,

,保本点销售量（台）,910,784,"2,353",,,,,,,,,,,,,,,,,,,,,,,,,

,注：短期内固定成本无法降低。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

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

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

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

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

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

任务10,,,,,,,,项目,说明,2019年,2020年,2021年,,,,,,,,,,,,,,,,,

,105号加油站边际分析表,,,,,,,一、销售量（吨）,,"4,000.00","4,640.00","5,000.00",,,,,,,,,,,,,,,,,

,项目,2021年,,,,,,1、汽油,,"1,200.00","1,410.00","1,500.00",,,,,,,,,,,,,,,,,

,一、销售量（吨）,"5,000.00",,,,,,2、柴油,,"2,800.00","3,230.00","3,500.00",,,,,,,,,,,,,,,,,

,1、汽油,"1,500.00",,,,,,二、吨油毛利（元/吨）,,560,560.78,560,,,,,,,,,,,,,,,,,

,2、柴油,"3,500.00",,,,,,1、汽油,,700,700,700,,,,,,,,,,,,,,,,,

,二、吨油毛利（元/吨）,560.00,,,,,,2、柴油,,500,500,500,,,,,,,,,,,,,,,,,

,1、汽油,700.00,,,,,,三、销售毛利（元）,,"2,240,000.00","2,602,000.00","2,800,000.00",,,,,,,,,,,,,,,,,

,2、柴油,500.00,,,,,,1、汽油,,"840,000.00","987,000.00","1,050,000.00",,,,,,,,,,,,,,,,,

,三、销售毛利（元）,"2,800,000.00",,,,,,2、柴油,,"1,400,000.00","1,615,000.00","1,750,000.00",,,,,,,,,,,,,,,,,

,1、汽油,"1,050,000.00",,,,,,四、加油站费用（元）,,"1,676,800.00","1,712,640.00","1,732,800.00",分类,,,,,,,,,,,,,,,,

,2、柴油,"1,750,000.00",,,,,,1、销货运费,汽车油罐方式运输，吨油运费为40元。,"160,000.00","185,600.00","200,000.00",变动费用,,,,,,,,,,,,,,,,

,四、加油站费用（元）,"1,732,800.00",,,,,,2、职工薪酬,年固定人工成本68万，销售提成为每吨油计提12元。,"728,000.00","735,680.00","740,000.00",固定+变动,,,,,,,,,,,,,,,,

,1、固定费用,"1,452,800.00",固定费用,,,,,3、水电费,水电费标准为每月5000元,"60,000.00","60,000.00","60,000.00",固定费用,,,,,,,,,,,,,,,,

,2、变动费用,"280,000.00",变动费用,,,,,4、修理费,修理费标准为每月250