任務(wù)1-1,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

,,,,,,,5號(hào)加油站2017-2021年費(fèi)用明細(xì)表,,,,,,,,,,,,,,,,,,,,,,

,5號(hào)加油站費(fèi)用縱向?qū)Ρ缺?,,,,,年份,2017年,2018年,2019年,2020年,2021年,,,,,,,,,,,,,,,,,

,,,,,單位：%,,經(jīng)營量（噸）,4700,4650,5000,5200,5400,,,,,,,,,,,,,,,,,

,項(xiàng)目,同比增長(zhǎng)率（%）,,,,,人數(shù)（人）,10,10,10,10,11,,,,,,,,,,,,,,,,,

,,2018年,2019年,2020年,2021年,,"噸油費(fèi)用

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

,經(jīng)營量,-1.06%,7.53%,4.00%,3.85%,,費(fèi)用合計(jì),1089080.00,1158640.00,1237702.00,1312002.00,1365860.00,,,,,,,,,,,,,,,,,

,人數(shù),0.00%,0.00%,0.00%,10.00%,,人工費(fèi),589000.00,630000.00,674000.00,721000.00,771000.00,,,,,,,,,,,,,,,,,

,噸油費(fèi)用,7.53%,-0.65%,1.93%,0.25%,,水費(fèi),0.00,0.00,0.00,0.00,0.00,,,,,,,,,,,,,,,,,

,費(fèi)用合計(jì),6.39%,6.82%,6.00%,4.11%,,電費(fèi),47912.00,52576.00,54272.00,55968.00,59360.00,,,,,,,,,,,,,,,,,

,人工費(fèi),6.96%,6.98%,6.97%,6.93%,,取暖費(fèi),60568.00,67500.00,67000.00,67536.00,72360.00,,,,,,,,,,,,,,,,,

,水費(fèi),**,**,**,**,,化驗(yàn)計(jì)量費(fèi),12880.00,13570.00,14605.00,14835.00,15870.00,,,,,,,,,,,,,,,,,

,電費(fèi),9.73%,3.23%,3.13%,6.06%,,警衛(wèi)消防費(fèi),11100.00,12200.00,12700.00,12900.00,13100.00,,,,,,,,,,,,,,,,,

,取暖費(fèi),11.44%,-0.74%,0.80%,7.14%,,修理費(fèi),6780.00,7440.00,7500.00,7980.00,8100.00,,,,,,,,,,,,,,,,,

,化驗(yàn)計(jì)量費(fèi),5.36%,7.63%,1.57%,6.98%,,排污費(fèi),0.00,0.00,0.00,0.00,0.00,,,,,,,,,,,,,,,,,

,警衛(wèi)消防費(fèi),9.91%,4.10%,1.57%,1.55%,,勞動(dòng)保護(hù)費(fèi),696.00,750.00,726.00,756.00,792.00,,,,,,,,,,,,,,,,,

,修理費(fèi),9.73%,0.81%,6.40%,1.50%,,業(yè)務(wù)宣傳費(fèi),14208.00,15872.00,15744.00,16896.00,17152.00,,,,,,,,,,,,,,,,,

,排污費(fèi),**,**,**,**,,租賃及折舊攤銷費(fèi),304304.00,315172.00,345059.00,366795.00,358644.00,,,,,,,,,,,,,,,,,

,勞動(dòng)保護(hù)費(fèi),7.76%,-3.20%,4.13%,4.76%,,業(yè)務(wù)招待費(fèi),1320.00,1392.00,1500.00,1512.00,1572.00,,,,,,,,,,,,,,,,,

,業(yè)務(wù)宣傳費(fèi),11.71%,-0.81%,7.32%,1.52%,,辦公費(fèi),812.00,868.00,896.00,924.00,910.00,,,,,,,,,,,,,,,,,

,租賃及折舊攤銷費(fèi),3.57%,9.48%,6.30%,-2.22%,,差旅費(fèi),34500.00,36300.00,38700.00,39900.00,42000.00,,,,,,,,,,,,,,,,,

,業(yè)務(wù)招待費(fèi),5.45%,7.76%,0.80%,3.97%,,低值易耗品攤銷,0.00,0.00,0.00,0.00,0.00,,,,,,,,,,,,,,,,,

,辦公費(fèi),6.90%,3.23%,3.13%,-1.52%,,通訊費(fèi),5000.00,5000.00,5000.00,5000.00,5000.00,,,,,,,,,,,,,,,,,

,差旅費(fèi),5.22%,6.61%,3.10%,5.26%,,,,,,,,,,,,,,,,,,,,,,,,

,低值易耗品攤銷,**,**,**,**,,,,,,,,,,,,,,,,,,,,,,,,

,通訊費(fèi),**,**,**,**,,,,,,,,,,,,,,,,,,,,,,,,

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

任務(wù)1-2,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

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

,2021年加油站費(fèi)用橫向分析,,,,,,20家加油站2021年費(fèi)用匯總,,,,,,,,,,,,,,,,,,,,,,

,,,,單位：元/噸,,,序號(hào),1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,合計(jì),平均值

,項(xiàng)目,20家加油站平均值,5號(hào)加油站,差異,,,加油站名稱,2號(hào)加油站,1號(hào)加油站,3號(hào)加油站,4號(hào)加油站,5號(hào)加油站,6號(hào)加油站,8號(hào)加油站,7號(hào)加油站,12號(hào)加油站,11號(hào)加油站,9號(hào)加油站,14號(hào)加油站,15號(hào)加油站,10號(hào)加油站,17號(hào)加油站,18號(hào)加油站,13號(hào)加油站,19號(hào)加油站,20號(hào)加油站,16號(hào)加油站,,

,噸油費(fèi)用合計(jì),209.96,252.94,42.97,,,經(jīng)營量（噸）,11600,15000,4300,5600,5500,5000,5500,3400,8000,7500,3500,3000,6500,3500,3000,6600,5400,3800,2600,2000,111300,5565

,噸油人工費(fèi),113.35,142.78,29.43,,,人數(shù)（人）,12,20,5,9,8,9,10,7,15,15,9,6,12,8,7,15,11,10,6,6,200,10

,噸油水費(fèi),0.14,0.00,-0.14,,,"噸油費(fèi)用

(元/噸）",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

,噸油電費(fèi),6.47,10.99,4.53,,,費(fèi)用合計(jì),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

,噸油取暖費(fèi),2.28,13.40,11.12,,,人工費(fèi),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

,噸油化驗(yàn)計(jì)量費(fèi),2.55,2.94,0.39,,,水費(fèi),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

,噸油警衛(wèi)消防費(fèi),1.91,2.43,0.52,,,電費(fèi),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

,噸油修理費(fèi),3.13,1.50,-1.63,,,取暖費(fèi),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

,噸油排污費(fèi),0.00,0.00,0.00,,,化驗(yàn)計(jì)量費(fèi),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

,噸油勞動(dòng)保護(hù)費(fèi),0.12,0.15,0.03,,,警衛(wèi)消防費(fèi),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

,噸油業(yè)務(wù)宣傳費(fèi),1.97,3.18,1.20,,,修理費(fèi),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

,噸油租賃及折舊攤銷費(fèi),64.88,66.42,1.53,,,排污費(fèi),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

,噸油業(yè)務(wù)招待費(fèi),0.63,0.29,-0.34,,,勞動(dòng)保護(hù)費(fèi),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

,噸油辦公費(fèi),0.78,0.17,-0.62,,,業(yè)務(wù)宣傳費(fèi),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

,噸油差旅費(fèi),5.31,7.78,2.47,,,租賃及折舊攤銷費(fèi),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

,噸油低值易耗品攤銷,5.31,0.00,-5.31,,,業(yè)務(wù)招待費(fèi),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

,噸油通訊費(fèi),1.12,0.93,-0.20,,,辦公費(fèi),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.計(jì)算20家加油站平均值步驟：

①計(jì)算各加油站各項(xiàng)費(fèi)用的噸油費(fèi)用：某噸油費(fèi)用=某費(fèi)用/經(jīng)營量；

②②為計(jì)算準(zhǔn)確去掉20家加油站中各項(xiàng)噸油費(fèi)用的一個(gè)最大值和一個(gè)最小值；

③計(jì)算剩余各項(xiàng)噸油費(fèi)用的算數(shù)平均值。

2.差異為5號(hào)加油站各噸油費(fèi)用與20家加油站平均值的差額",,,,,,差旅費(fèi),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.計(jì)算20家加油站平均值步驟：

①計(jì)算各加油站各項(xiàng)費(fèi)用的噸油費(fèi)用：某噸油費(fèi)用=某費(fèi)用/經(jīng)營量；

②為計(jì)算準(zhǔn)確去掉20家加油站中各項(xiàng)噸油費(fèi)用的最大值和最小值；

③計(jì)算剩余各項(xiàng)噸油費(fèi)用的算數(shù)平均值。

2.差異為5號(hào)加油站各噸油費(fèi)用與21家加油站平均值的差額",,,,,,差旅費(fèi),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

,,,,,,,通訊費(fèi),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,噸油,,,,,,,,,,,,,,,,,,,,,,

,,,,,56.90,165.00,噸油人工費(fèi),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,噸油水費(fèi),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,噸油電費(fèi),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,噸油取暖費(fèi),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,噸油化驗(yàn)計(jì)量費(fèi),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,噸油警衛(wèi)消防費(fèi),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,噸油修理費(fèi),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,噸油排污費(fèi),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,噸油勞動(dòng)保護(hù)費(fèi),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,噸油業(yè)務(wù)宣傳費(fèi),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,噸油租賃及折舊攤銷費(fèi),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,噸油業(yè)務(wù)招待費(fèi),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,噸油辦公費(fèi),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,噸油差旅費(fèi),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,噸油低值易耗品攤銷,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,噸油通訊費(fèi),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,,

任務(wù)2,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

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

,5號(hào)加油站費(fèi)用標(biāo)準(zhǔn),,,,,,,,,,,,,,,,,,,,,,,,,,,,

,,,,單位：元/噸,,,,,,,,,,,,,,,,,,,,,,,,,

,項(xiàng)目,20家加油站平均值,5號(hào)加油站,費(fèi)用標(biāo)準(zhǔn),,,,,,,,,,,,,,,,,,,,,,,,,

,噸油費(fèi)用合計(jì),209.95,252.96,163.49,,,,,,,,,,,,,,,,,,,,,,,,,

,噸油人工費(fèi),113.35,142.78,128.07,,,,,,,,,,,,,,,,,,,,,,,,,

,噸油水費(fèi),0.14,0.00,0.07,,,,,,,,,,,,,,,,,,,,,,,,,

,噸油電費(fèi),6.47,10.99,8.73,,,,,,,,,,,,,,,,,,,,,,,,,

,噸油取暖費(fèi),2.28,13.40,7.84,,,,,,,,,,,,,,,,,,,,,,,,,

,噸油化驗(yàn)計(jì)量費(fèi),2.55,2.94,2.75,,,,,,,,,,,,,,,,,,,,,,,,,

,噸油警衛(wèi)消防費(fèi),1.91,2.43,2.17,,,,,,,,,,,,,,,,,,,,,,,,,

,噸油修理費(fèi),3.13,1.50,**,,,,,,,,,,,,,,,,,,,,,,,,,

,噸油排污費(fèi),0.00,0.00,0.00,,,,,,,,,,,,,,,,,,,,,,,,,

,噸油勞動(dòng)保護(hù)費(fèi),0.12,0.15,0.14,,,,,,,,,,,,,,,,,,,,,,,,,

,噸油業(yè)務(wù)宣傳費(fèi),1.97,3.18,2.58,,,,,,,,,,,,,,,,,,,,,,,,,

,噸油租賃及折舊攤銷費(fèi),64.88,66.42,**,,,,,,,,,,,,,,,,,,,,,,,,,

,噸油業(yè)務(wù)招待費(fèi),0.63,0.29,0.46,,,,,,,,,,,,,,,,,,,,,,,,,

,噸油辦公費(fèi),0.78,0.17,0.48,,,,,,,,,,,,,,,,,,,,,,,,,

,噸油差旅費(fèi),5.31,7.78,6.55,,,,,,,,,,,,,,,,,,,,,,,,,

,噸油低值易耗品攤銷,5.31,0.00,2.66,,,,,,,,,,,,,,,,,,,,,,,,,

,噸油通訊費(fèi),1.12,0.93,1.03,,,,,,,,,,,,,,,,,,,,,,,,,

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

,,,,,,,,,,5號(hào)加油站人員編制及工資計(jì)提規(guī)則,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,項(xiàng)目,編制數(shù)量,固定人工成本,變動(dòng)人工成本總額計(jì)提規(guī)則,變動(dòng)人工成本分配占比,,,,,,,,,,,,,,,

,,,,,,,,,,站長(zhǎng),1,"70,000.00",（1）加油量≤2000噸，無計(jì)提；,25%,,,,,,,,,,,,,,,

任務(wù)3,,,,,,,,,,加油員,6,"270,000.00",（2）2000t<加油量≤3000t，超過2000t部分，20元/噸計(jì)提入工資包；,60%,,,,,,,,,,,,,,,

,,,,,,,,,,計(jì)量員,1,"70,000.00",（3）3000t<加油量≤4000t，超過3000t部分，40元/噸計(jì)提入工資包；,5%,,,,,,,,,,,,,,,

,,,,,,,,,,核算員,1,"70,000.00",（4）4000t<加油量≤5000t，超過4000t部分，60元/噸計(jì)提入工資包；,5%,,,,,,,,,,,,,,,

,5號(hào)加油站人工成本預(yù)算表,,,,,,,,,后勤員,1,"70,000.00",（5）5000t<加油量≤8000t，超過5000t部分，80元/噸計(jì)提入工資包；,5%,,,,,,,,,,,,,,,

,,,,,,,,,,小計(jì),10,"550,000.00",（6）8000t<加油量，超過8000t部分，90元/噸計(jì)提入工資包,100%,,,,,,,,,,,,,,,

,項(xiàng)目,編制數(shù)量（人）,固定人工成本（元）,變動(dòng)人工成本總額（元）,變動(dòng)人工成本分配占比,變動(dòng)成本（元）,人工成本合計(jì)（元）,,0,0,,,,,,,,,,,,,,,,,,,

,站長(zhǎng),1,"70,000.00","159,200.00",25%,"39,800.00","109,800.00",,20,1000,20000,,,,,,,,,,,,,,,,,,

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

,計(jì)量員,1,"70,000.00",,5%,"7,960.00","77,960.00",,60,1000,60000,,,,,,,,,,,,,,,,,,

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

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

,小計(jì),10,"550,000.00",,100%,"159,200.00","709,200.00",,,,,,,,,,,,,,,,,,,,,,

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

任務(wù)4,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

,,,,,,,,13號(hào)加油站銷售量預(yù)算表,,,,,,,,,,,,,,,,,,,,,

,5號(hào)加油站2022年費(fèi)用預(yù)算表,,,,,,,,,,,,,,單位：噸,,,,,,,,,,,,,,

,,,,,金額單位：元,,,項(xiàng)目,汽油,,,,柴油,,,,,合計(jì),,,,,,,,,,,

,序號(hào),項(xiàng)目,標(biāo)準(zhǔn)費(fèi)用合計(jì),汽油,柴油,,,,89#,95#,98#,小計(jì),0#,-10#,-20#,-35#,小計(jì),,,,,,,,,,,,

,1,經(jīng)營量（噸）,5490,1872,3618,,,銷售量,404,808,660,1872,1977,1022,592,27,3618,5490,,,,,,,,,,,

,2,費(fèi)用合計(jì),"1,276,253.25","435,181.44","841,071.81",,,,,,,,,,,,,,,,,,,,,,,,

,3,人工費(fèi),"709,200.00","241,825.57","467,374.43",,,,,,,,,,,,,,,,,,,,,,,,

,4,水費(fèi),384.30,131.04,253.26,,,,,,,,,,,,,,,,,,,,,,,,

,5,電費(fèi),"47,927.70","16,342.56","31,585.14",,,,,,,,,,,,,,,,,,,,,,,,

,6,取暖費(fèi),"43,041.60","14,676.48","28,365.12",,,,,,,,,,,,,,,,,,,,,,,,

,7,化驗(yàn)計(jì)量費(fèi),"15,070.05","5,138.64","9,931.41",,,,,,,,,,,,,,,,,,,,,,,,

,8,警衛(wèi)消防費(fèi),"11,913.30","4,062.24","7,851.06",,5號(hào)加油站資產(chǎn)清單,,,,,,,,,,,,,,,,,,,,,,

,9,修理費(fèi),"9,250.00","3,154.10","6,095.90",,設(shè)備名稱,資產(chǎn)用途,更新年限,數(shù)量,單價(jià)（元）,資產(chǎn)原值（元）,固定資產(chǎn)原值,折舊攤銷,修理費(fèi),,,,,,,,,,,,,,

,10,排污費(fèi),0.00,0.00,0.00,,加油機(jī),加油操作,5,6,"15,000.00","90,000.00",1850000,17280,450,,,,,,,,,,,,,,

,11,勞動(dòng)保護(hù)費(fèi),741.15,252.72,488.43,,液位儀,油品計(jì)量,5,1,"60,000.00","60,000.00",,11520,300,,,,,,,,,,,,,,

,12,業(yè)務(wù)宣傳費(fèi),"14,136.75","4,820.40","9,316.35",,油氣回收設(shè)備,加油操作,5,3,"40,000.00","120,000.00",,23040,600,,,,,,,,,,,,,,

,13,租賃及折舊攤銷費(fèi),"363,320.00","123,886.16","239,433.84",,空調(diào),綜合管理,5,4,"5,000.00","20,000.00",,3840,100,,,,,,,,,,,,,,

,14,業(yè)務(wù)招待費(fèi),"2,525.40",861.12,"1,664.28",,計(jì)算機(jī),收銀核算,5,2,"5,000.00","10,000.00",,1920,50,,,,,,,,,,,,,,

,15,辦公費(fèi),"2,607.75",889.20,"1,718.55",,打印機(jī),收銀核算,5,2,"5,000.00","10,000.00",,1920,50,,,,,,,,,,,,,,

,16,差旅費(fèi),"35,932.05","12,252.24","23,679.81",,網(wǎng)絡(luò)設(shè)備（交換機(jī)、集線器、防火墻等）,收銀核算,5,1,"10,000.00","10,000.00",,1920,50,,,,,,,,,,,,,,

,17,低值易耗品攤銷,"14,575.95","4,970.16","9,605.79",,取暖鍋爐,綜合管理,10,1,"60,000.00","60,000.00",,5760,300,,,,,,,,,,,,,,

,18,通訊費(fèi),"5,627.25","1,918.80","3,708.45",,地源熱泵,油品儲(chǔ)存,10,1,"60,000.00","60,000.00",,5760,300,,,,,,,,,,,,,,

,,,,,,,發(fā)電機(jī),綜合管理,10,2,"25,000.00","50,000.00",,4800,250,,,,,,,,,,,,,,

,,,,,,,泵,油品儲(chǔ)存,10,2,"40,000.00","80,000.00",,7680,400,,,,,,,,,,,,,,

,,,-27.45,-9.36,-18.09,,地上建筑裝修（長(zhǎng)期待攤費(fèi)用）,綜合管理,10,1,"150,000.00","150,000.00",,15000,,,,,,,,,,,,,,,

,,,,,,,工藝管線（輸油、輸氣）,油品儲(chǔ)存,10,2,"80,000.00","160,000.00",,15360,800,,,,,,,,,,,,,,

,,,,,,,上、下水系統(tǒng),綜合管理,10,2,"40,000.00","80,000.00",,7680,400,,,,,,,,,,,,,,

,,,,,,,配電柜,綜合管理,10,1,"50,000.00","50,000.00",,4800,250,,,,,,,,,,,,,,

,,,,,,,保險(xiǎn)柜,綜合管理,10,2,"10,000.00","20,000.00",,1920,100,,,,,,,,,,,,,,

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

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

,,,,,,,獨(dú)立標(biāo)識(shí)、品牌柱,綜合管理,10,2,"100,000.00","200,000.00",,19200,1000,,,,,,,,,,,,,,

,,,,,,,油罐、氣罐,油品儲(chǔ)存,10,4,"60,000.00","240,000.00",,23040,1200,,,,,,,,,,,,,,

,,,,,,,變壓器,綜合管理,10,1,"30,000.00","30,000.00",,2880,150,,,,,,,,,,,,,,

,,,,,,,合計(jì),,,42,——,"2,000,000.00",,223320,,,,,,,,,,,,,,,

,,,,,,,注:地上建筑裝修計(jì)入長(zhǎng)期待攤費(fèi)用，其余計(jì)入固定資產(chǎn)，固定資產(chǎn)殘值率統(tǒng)一為4%，直線法折舊。,,,,,,,,,,,,,,,,,,,,,,

任務(wù)5,,,,,,,所有資產(chǎn)在2022年均未到設(shè)備報(bào)廢年限，未計(jì)提減值或者新增新設(shè)備。2022年租金為14萬元，未在上表中列示。,,,,,,,,,,,,,,,,,,,,,,

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

,資源費(fèi)用歸集表,,,,,,,,,,,,,,,,,,,,,,,,,,,,

,,,,,,金額單位：元,,,,,,,,,,,,,,,,,,,,,,,

,項(xiàng)目,油品儲(chǔ)存,油品計(jì)量,加油中心,收銀核算,綜合管理,,,,,,,,,,,,,,,,,,,,,,,

,人工費(fèi),——,77960.00,365520.00,77960.00,187760.00,,,,各作業(yè)中心預(yù)計(jì)用電量,,,,,,,,,,,,,,,,,,,

,水費(fèi),——,——,——,——,384.30,,,,作業(yè)中心,年耗電量（度）,,,,,,,,,,,,,,,,,,

,電費(fèi),23070.00,4739.37,9164.55,3839.70,7114.08,,,,油品儲(chǔ)存中心,15380,,,,,,,,,,,,,,,,,,

,取暖費(fèi),——,——,——,——,43041.60,,,,油品計(jì)量中心,3159.58,,,,,,,,,,,,,,,,,,

,化驗(yàn)計(jì)量費(fèi),15070.05,——,——,——,——,,,,加油操作中心,6109.7,,,,,,,,,,,,,,,,,,

,警衛(wèi)消防費(fèi),11913.30,——,——,——,——,,,,收銀核算中心,2559.8,,,,,,,,,,,,,,,,,,

,修理費(fèi),2700.00,300.00,1050.00,150.00,5050.00,,,,綜合管理中心,4742.72,,,,,,,,,,,,,,,,,,

,排污費(fèi),——,——,——,——,0.00,,,,合計(jì),31951.8,,,,,,,,,,,,,,,,,,

,勞動(dòng)保護(hù)費(fèi),——,74.12,444.69,74.12,148.23,,,,,,,,,,,,,,,,,,,,,,,

,業(yè)務(wù)宣傳費(fèi),——,——,——,——,14136.75,,,,,,,,,,,,,,,,,,,,,,,

,租賃及折舊攤銷費(fèi),93840.00,11520.00,96320.00,19760.00,141880.00,,,,,,,,,,,,,,,,,,,,,,,

,業(yè)務(wù)招待費(fèi),——,——,——,——,2525.40,,,,,,,,,,,,,,,,,,,,,,,

,辦公費(fèi),——,260.78,1564.65,260.78,521.55,,,,,,,,,,,,,,,,,,,,,,,

,差旅費(fèi),——,——,——,——,35932.05,,,,,,,,,,,,,,,,,,,,,,,

,低值易耗品攤銷,——,1457.60,8745.57,1457.60,2915.19,,,,,,,,,,,,,,,,,,,,,,,

,通訊費(fèi),——,562.73,3376.35,562.73,1125.45,,,,,,,,,,,,,,,,,,,,,,,

,合計(jì)數(shù),146593.35,96874.58,486185.81,104064.91,442534.60,,,,,,,,,,,,,,,,,,,,,,,

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

任務(wù)6,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

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

,作業(yè)成本分配計(jì)算表,,,,,,,,,,,,,,,,,,,,,,,,,,,,

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

,作業(yè)名稱,作業(yè)動(dòng)因,作業(yè)量,資源費(fèi)用合計(jì)（元）,作業(yè)分配率,作業(yè)成本,,,,,,,,,,,,,,,,,,,,,,,

,,,,,,汽油,柴油,,作業(yè)中心,作業(yè)解釋,作業(yè)動(dòng)因,作業(yè)量,,,,,,,,,,,,,,,,,

,油品儲(chǔ)存,儲(chǔ)存量（噸）,5550.00,146593.35,26.41,50185.11,96408.24,,,,,合計(jì),汽油,柴油,,,,,,,,,,,,,,,

,油品計(jì)量,計(jì)量次數(shù)（次）,4320.00,96874.58,22.42,32291.53,64583.05,,油品儲(chǔ)存,對(duì)汽柴油的存儲(chǔ)，用儲(chǔ)油罐進(jìn)行存儲(chǔ),儲(chǔ)存量（噸）,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,,油品計(jì)量,對(duì)汽柴油進(jìn)行收發(fā)存的計(jì)量,計(jì)量次數(shù)（次）,4320.00,1440.00,2880.00,,,,,,,,,,,,,,,

,收銀核算,收銀次數(shù)（次）,72000.00,104064.91,1.45,72989.97,31074.94,,加油操作,對(duì)汽柴油進(jìn)行的發(fā)貨操作,加油量（千升）,6830.00,2525.00,4305.00,,,,,,,,,,,,,,,

,綜合管理,直接計(jì)入（噸）,5550.00,442534.60,79.74,151498.33,291036.27,,收銀核算,收銀開票對(duì)賬等,收銀次數(shù)（次）,72000.00,50500.00,21500.00,,,,,,,,,,,,,,,

,,,,,,,,,綜合管理,安全、環(huán)境、排班、保管,直接計(jì)入（噸）,5550.00,1900.00,3650.00,,,,,,,,,,,,,,,

任務(wù)7,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

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

,信用政策決策,,,,,,,,,,,,,,,,,,,,,,,,,,,,

,,,,金額單位：元,,,,,,,,,,,,,,,,,,,,,,,,,

,項(xiàng)目,舊信用政策,新信用政策,差額（新政策-舊政策）,,,,,,,,,,,,,,,,,,,,,,,,,

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

,賒銷額,"148,500,000.00","185,625,000.00","37,125,000.00",,,,,,,,,,,,,,,,,,,,,,,,,

,變動(dòng)成本率（%）,45.00%,45.00%,**,,,,,,,,,,,,,,,,,,,,,,,,,

,平均收現(xiàn)期,40.00,43.00,**,,,,,,,,,,,,,,,,,,,,,,,,,

,應(yīng)收賬款占用資金應(yīng)計(jì)利息,"445,500.00","598,640.63","153,140.63",,,,,,,,,,,,,,,,,,,,,,,,,

,現(xiàn)金折扣成本,0.00,"1,262,250.00","1,262,250.00",,,,,,,,,,,,,,,,,,,,,,,,,

,收賬費(fèi)用,"5,000.00","8,000.00","3,000.00",,,,,,,,,,,,,,,,,,,,,,,,,

,稅前損益,108449500,134256109.4,"25,806,609.38",,,,,,,,,,,,,,,,,,,,,,,,,

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

,注：差額為新信用政策和舊信用政策的差額。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

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

任務(wù)8,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

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

,銷售費(fèi)用分析,,,,,,,,,,,,,,,,,,,,,,,,,,,,

,,,,,,金額單位：元,,,,,,,,,,,,,,,,,,,,,,,

,項(xiàng)目,2021年,,2020年,,增長(zhǎng)率（%）,,,,,,,,,,,,,,,,,,,,,,,

,,銷售費(fèi)用,占比（%）,銷售費(fèi)用,占比（%）,,,,,,,,,,,,,,,,,,,,,,,,

,一、銷貨運(yùn)費(fèi),"87,903,200.00",14.91%,"91,781,600.00",17.86%,-4.23%,,,,,,,,,,,,,,,,,,,,,,,

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

,三、日常費(fèi)用,"38,207,600.00",6.48%,"28,396,500.00",5.53%,34.55%,,,,,,,,,,,,,,,,,,,,,,,

,1、水電費(fèi),"5,987,900.00",15.67%,"4,333,200.00",15.26%,38.19%,,,,,,,,,,,,,,,,,,,,,,,

,2、網(wǎng)絡(luò)及通訊費(fèi),"1,682,800.00",4.40%,"1,212,900.00",4.27%,38.74%,,,,,,,,,,,,,,,,,,,,,,,

,3、業(yè)務(wù)宣傳費(fèi),"2,405,700.00",6.30%,"1,802,400.00",6.35%,33.47%,,,,,,,,,,,,,,,,,,,,,,,

,4、采暖保溫費(fèi),"3,982,900.00",10.42%,"2,872,100.00",10.11%,38.68%,,,,,,,,,,,,,,,,,,,,,,,

,5、化驗(yàn)計(jì)量費(fèi),"4,640,200.00",12.14%,"3,494,200.00",12.31%,32.80%,,,,,,,,,,,,,,,,,,,,,,,

,6、警衛(wèi)消防費(fèi),"1,462,700.00",3.83%,"1,095,700.00",3.86%,33.49%,,,,,,,,,,,,,,,,,,,,,,,

,7、修理費(fèi),"14,955,200.00",39.14%,"11,273,600.00",39.70%,32.66%,,,,,,,,,,,,,,,,,,,,,,,

,8、勞動(dòng)保護(hù)費(fèi),"3,090,200.00",8.09%,"2,312,400.00",8.14%,33.64%,,,,,,,,,,,,,,,,,,,,,,,

,四、協(xié)議支出,"51,431,400.00",8.72%,"37,347,100.00",7.27%,37.71%,,,,,,,,,,,,,,,,,,,,,,,

,1、廣告費(fèi),"730,000.00",1.42%,"544,300.00",1.46%,34.12%,,,,,,,,,,,,,,,,,,,,,,,

,2、租賃費(fèi),"50,701,400.00",98.58%,"36,802,800.00",98.54%,37.77%,,,,,,,,,,,,,,,,,,,,,,,

,五、公務(wù)費(fèi)用,"2,100,400.00",0.36%,"1,584,900.00",0.31%,32.53%,,,,,,,,,,,,,,,,,,,,,,,

,1、業(yè)務(wù)招待費(fèi),**,**,**,**,**,,,,,,,,,,,,,,,,,,,,,,,

,2、辦公費(fèi),"536,600.00",25.55%,"405,600.00",25.59%,32.30%,,,,,,,,,,,,,,,,,,,,,,,

,3、差旅費(fèi),"974,400.00",46.39%,"736,100.00",46.44%,32.37%,,,,,,,,,,,,,,,,,,,,,,,

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

,5、會(huì)議費(fèi),"28,600.00",1.36%,"20,800.00",1.31%,37.50%,,,,,,,,,,,,,,,,,,,,,,,

,六、折舊及攤銷,"170,446,900.00",28.91%,"126,986,100.00",24.72%,34.22%,,,,,,,,,,,,,,,,,,,,,,,

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

,2、無形資產(chǎn)攤銷,"44,440,400.00",26.07%,"33,604,900.00",26.46%,32.24%,,,,,,,,,,,,,,,,,,,,,,,

,3、長(zhǎng)期待攤費(fèi)用攤銷,"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、稅費(fèi)性支出,**,**,**,**,**,,,,,,,,,,,,,,,,,,,,,,,

,2、其他費(fèi)用,"4,645,050.00",**,"2,153,800.00",**,115.67%,,,,,,,,,,,,,,,,,,,,,,,

,合計(jì),"589,641,000.00",**,"513,760,000.00",**,14.77%,,,,,,,,,,,,,,,,,,,,,,,

,"注：1.占比為各項(xiàng)費(fèi)用占上一級(jí)次費(fèi)用總額的比重；

2.增長(zhǎng)率為2021年各項(xiàng)費(fèi)用較2020年各項(xiàng)費(fèi)用的增長(zhǎng)率。",,,,,,,,,,,,,,,,,,,,,,,,,,,,

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任務(wù)9,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

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,短期經(jīng)營決策,,,,,,,,,,,,,,,,,,,,,,,,,,,,

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,項(xiàng)目,A營業(yè)店,B營業(yè)店,C營業(yè)店,,項(xiàng)目,A營業(yè)店,B營業(yè)店,C營業(yè)店,,,,,,,,,,,,,,,,,,,,

,銷售（臺(tái)）,5000,4500,2000,,銷售（臺(tái)）,5000,4500,2000,,,,,,,,,,,,,,,,,,,,

,銷售單價(jià)（元/臺(tái)）,1100,1199,999,,銷售單價(jià)（元/臺(tái)）,"1,100.00","1,199.00",999.00,,,,,,,,,,,,,,,,,,,,

,單位變動(dòng)成本（元/臺(tái)）,880,880,880,,單位變動(dòng)成本（元/臺(tái)）,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",,,,,,,,,,,,,,,,,,,,

,邊際貢獻(xiàn)（元）,"1,100,000.00","1,435,500.00","238,000.00",,,,,,,,,,,,,,,,,,,,,,,,,

,營業(yè)利潤（元）,"900,000.00","1,185,500.00","-42,000.00",,,,,,,,,,,,,,,,,,,,,,,,,

,是否停業(yè)(是/否）,否,否,否,,,,,,,,,,,,,,,,,,,,,,,,,

,保本點(diǎn)銷售量（臺(tái)）,910,784,"2,353",,,,,,,,,,,,,,,,,,,,,,,,,

,注：短期內(nèi)固定成本無法降低。,,,,,,,,,,,,,,,,,,,,,,,,,,,,

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任務(wù)10,,,,,,,,項(xiàng)目,說明,2019年,2020年,2021年,,,,,,,,,,,,,,,,,

,105號(hào)加油站邊際分析表,,,,,,,一、銷售量（噸）,,"4,000.00","4,640.00","5,000.00",,,,,,,,,,,,,,,,,

,項(xiàng)目,2021年,,,,,,1、汽油,,"1,200.00","1,410.00","1,500.00",,,,,,,,,,,,,,,,,

,一、銷售量（噸）,"5,000.00",,,,,,2、柴油,,"2,800.00","3,230.00","3,500.00",,,,,,,,,,,,,,,,,

,1、汽油,"1,500.00",,,,,,二、噸油毛利（元/噸）,,560,560.78,560,,,,,,,,,,,,,,,,,

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

,二、噸油毛利（元/噸）,560.00,,,,,,2、柴油,,500,500,500,,,,,,,,,,,,,,,,,

,1、汽油,700.00,,,,,,三、銷售毛利（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、銷售毛利（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、加油站費(fèi)用（元）,,"1,676,800.00","1,712,640.00","1,732,800.00",分類,,,,,,,,,,,,,,,,

,2、柴油,"1,750,000.00",,,,,,1、銷貨運(yùn)費(fèi),汽車油罐方式運(yùn)輸，噸油運(yùn)費(fèi)為40元。,"160,000.00","185,600.00","200,000.00",變動(dòng)費(fèi)用,,,,,,,,,,,,,,,,

,四、加油站費(fèi)用（元）,"1,732,800.00",,,,,,2、職工薪酬,年固定人工成本68萬，銷售提成為每噸油計(jì)提12元。,"728,000.00","735,680.00","740,000.00",固定+變動(dòng),,,,,,,,,,,,,,,,

,1、固定費(fèi)用,"1,452,800.00",固定費(fèi)用,,,,,3、水電費(fèi),水電費(fèi)標(biāo)準(zhǔn)為每月5000元,"60,000.00","60,000.00","60,000.00",固定費(fèi)用,,,,,,,,,,,,,,,,

,2、變動(dòng)費(fèi)用,"280,000.00",變動(dòng)費(fèi)用,,,,,4、修理費(fèi),修理費(fèi)標(biāo)準(zhǔn)為每月250