,年度成本費用預算表,,,,,,,,,,,,,,,,,,,,,

,部門,,上年實際發生額,本年預算,,,,,,,,,,,,費用科目,,本年預算,,,,

,總務部,,40.90,44.10,,,,,,,,,,,,管理費用,,147.00,,,,

,人事部,,14.80,20.00,,,,,,,,,,,,銷售費用,,14.00,,,,

,企劃部,,14.10,14.10,,,,,,,,,,,,財務費用,,11.00,,,,

,業務部,,19.90,21.50,,,,,,,,,,,,,,,,,,

,財務部,,20.00,19.50,,,,,,,,,,,,年度,,金額,,,,

,工程部,,11.42,10.50,,,,,,,,,,,,上年發生額合計,,157.12,,,,

,采購部,,11.00,14.80,,,,,,,,,,,,本年預算合計,,172.00,,,,

,技術部,,25.00,27.50,,,,,,,,,,,,,,,,,,

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

,序號,"費用科目

一級",費用項目,各部門費用預算（萬元）,,,,,,,,,,,,,,,,"上年

實際發生額（萬元）","本年

預算合計（萬元）",備注

,,,,總務部,,人事部,,企劃部,,業務部,,財務部,,工程部,,采購部,,技術部,,,,

,,,,"20XX年

實際","20XX年

預算","20XX年

實際","20XX年

預算","20XX年

實際","20XX年

預算","20XX年

實際","20XX年

預算","20XX年

實際","20XX年

預算","20XX年

實際","20XX年

預算","20XX年

實際","20XX年

預算","20XX年

實際","20XX年

預算",,,

,1,管理費用,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,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,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,,培訓費,4.00,4.50,,,,,,,,,,,,,,,4.00,4.50,

,8,,快遞費,0.10,0.10,,,,,,,,,,,,,,,0.10,0.10,

,9,,差旅費,2.00,1.00,,,,,,,,,,,,,,,2.00,1.00,

,10,,交通費,4.00,4.50,,,,,,,,,,,,,,,4.00,4.50,

,11,,通訊費,2.00,2.50,,,,,,,,,,,,,,,2.00,2.50,

,12,,車輛費,1.00,1.00,,,,,,,,,,,,,,,1.00,1.00,

,13,,會務費,4.00,4.00,,,,,,,,,,,,,,,4.00,4.00,

,14,,租賃費,,,,,,,,,,,,,,,,,0.00,0.00,

,15,,維修費,,,,,,,,,,,,,,,,,0.00,0.00,

,16,,折舊費,,,,,,,,,,,,,,,,,0.00,0.00,

,17,,低值易耗品,,,,,,,,,,,,,,,,,0.00,0.00,

,18,,辦公費,4.00,4.50,,,,,,,,,,,,,,,4.00,4.50,

,19,,水電費,1.00,1.00,,,,,,,,,,,,,,,1.00,1.00,

,20,,業務招待費,,,,,,,,,,,,,,,,,0.00,0.00,

,21,,審計費,1.00,,,,,,,,,,,,,,,,1.00,0.00,

,22,,咨詢服務費,,,,,,,,,,,,,,,,,0.00,0.00,

,23,,小計,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,銷售費用,工資,,,,,,,,,,,,,,,,,0.00,0.00,

,25,,福利費,,,,,,,,,,,,,,,,,0.00,0.00,

,26,,社保費,,,,,,,,,,,,,,,,,0.00,0.00,

,27,,傭金,,,,,,,,,,,,,,,,,0.00,0.00,

,28,,通訊費,,,,,,,,,,,,,,,,,0.00,0.00,

,29,,交通費,,,,,,,,,,,,,,,,,0.00,0.00,

,30,,差旅費,,,,,,,,,,,,,,,,,0.00,0.00,

,31,,業務接待費,,,,,,,2.90,3.00,,,,,,,,,2.90,3.00,

,32,,公關費,,,,,,,,,,,,,,,,,0.00,0.00,

,33,,包裝費,,,,,,,10.00,11.00,,,,,,,,,10.00,11.00,

,34,,運輸費,,,,,,,,,,,,,,,,,0.00,0.00,

,35,,保險費,,,,,,,,,,,,,,,,,0.00,0.00,

,36,,展覽費,,,,,,,,,,,,,,,,,0.00,0.00,

,37,,裝卸費,,,,,,,,,,,,,,,,,0.00,0.00,

,38,,廣告宣傳費,,,,,,,,,,,,,,,,,0.00,0.00,

,39,,小計,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,財務費用,稅費,,,,,,,,,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,,,,,,,,,,,,,,,,,0.00,0.00,

,44,,小計,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,,,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,

,,產品成本分析報告是企業對形成產品價格的各部進行具體分析，并最終形成產品定價的匯報材料。,,,,,,,,,,,,,,,,,,,,

,,成本分析報告一般包括以下內容：,,,,,,,,,,,,,,,,,,,,

,,1）當期成本項目數據及其比例；,,,,,,,,,,,,,,,,,,,,

,,2）當期成本數據與歷史平均（或上期）成本數據的變動；,,,,,,,,,,,,,,,,,,,,

,,3）成本數據變動率及其原因分析。,,,,,,,,,,,,,,,,,,,,

,,編寫要點：,,,,,,,,,,,,,,,,,,,,

,,1．定價目標。,,,,,,,,,,,,,,,,,,,,

,,2．成本構成分析。成本構成通常由技術成本、安全成本、配送成本、客戶成本、法律成本和風險成本等。,,,,,,,,,,,,,,,,,,,,

,,3．問題分析。,,,,,,,,,,,,,,,,,,,,

,,4．建議與意見。,,,,,,,,,,,,,,,,,,,,

,,比率分析法，有以下幾種指標：,,,,,,,,,,,,,,,,,,,,

,,1，相關指標分析法。,,,,,,,,,,,,,,,,,,,,

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

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

,,成