,產品成本分析報表-做賬實操,,,,,,,,,,,,,,,

單位名稱：,,,,制表人員：,,,日期：,,,,,,,,,

所屬時期或截至時間：,,,,復核人員：,,,日期：,,,,,,,,金額單位：人民幣元,

項目,上年單位成本,,,,,本年單位成本,,,,,單位成本增減,,,,,增減比率

,成本項目,,,,合計,成本項目,,,,合計,成本項目,,,,合計,

,直接材料,直接人工,制造費用,其他,,直接材料,直接人工,制造費用,其他,,直接材料,直接人工,制造費用,其他,,

A,,,,,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.0%

B,,,,,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.0%

C,,,,,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.0%

D,,,,,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.0%

E,,,,,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.0%

F,,,,,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.0%

G,,,,,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.0%

項目,上年單位成本比重,,,,,本年單位成本比重,,,,,單位成本比重增減,,,,,

,成本項目,,,,合計,成本項目,,,,合計,成本項目,,,,,

,直接材料,直接人工,制造費用,其他,,直接材料,直接人工,制造費用,其他,,直接材料,直接人工,制造費用,其他,,

A,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,,

B,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,,

C,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,,

D,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,,

E,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,,

F,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,,

G,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,0.0%,,

注：紅色黃底數字表示增減比率大于等于30%。,,,,,,,,,,,,,,,,

一、單位成本對比表,,,,,,,,二、單位成本項目增減表,,,,,,,,

,],,,,,,,,,,,,,,,

單位名稱：,,,,制表人員：,,,日期：,,,,,,,,,

所屬時期或截至時間：,,,,復核人員：,,,日期：,,,,,,,,金額單位：人民幣元,

三、單位成本結構增減表,,,,,,,,四、直接材料比重對比表,,,,,,,,

五、直接人工比重對比表,,,,,,,,六、制造費用比重對比表,,,,,,,,

七、其他費用比重對比表,,,,,,,,審計結論：,,,,,,,,

成本管理是企業管理永恒的話題，搞好生產成本管理工作，是降低產品成本，增加企業盈利的需要；是改善經營管理、提高企業經濟效益的保障。,,,,,,,,,,,,,,,,

成本領先是企業獲得競爭優勢的途徑之一，降低成本是企業提高經濟效益最有效、快捷的途徑，是企業的任何改革，包括產品更新和技術進步都取代不了的。,,,,,,,,,,,,,,,,

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一、生產成本分析表,,,,,,,,,,,,,,,,

序號,項目,指標,行業標準,前期,上期,本期,三年年均增幅,,,,,,,,,

1,生產成本,生產成本率,,,,,,,,,,,,,,

2,,研發費用率,,,,,,,,,,,,,,

3,,設備成新率,,,,,,,,,,,,,,

4,,工會及教育經費率,,,,,,,,,,,,,,

5,,產品合格率,,,,,,,,,,,,,,

6,,產成品存儲成本率,,,,,,,,,,,,,,

7,直接材料成本,直接材料成本占比,,,,,,,,,,,,,,

8,,材料損耗率,,,,,,,,,,,,,,

9,,材料存儲成本率,,,,,,,,,,,,,,

10,直接人工成本,直接人工成本占比,,,,,,,,,,,,,,

11,,萬元產值工資比,,,,,,,,,,,,,,

12,,設備成新率,,,,,,,,,,,,,,

13,,工時單價與市場價格比,,,,,,,,,,,,,,

14,變動制造費用,變動制造費用成本占比,,,,,,,,,,,,,,

15,,產值能耗比,,,,,,,,,,,,,,

16,,設備成新率,,,,,,,,,,,,,,

17,固定制造費用,固定制造費用成本占比,,,,,,,,,,,,,,

18,,管理崗位與操作崗位比,,,,,,,,,,,,,,

19,,工時單價與市場價格比,,,,,,,,,,,,,,

20,,產能利用率,,,,,,,,,,,,,,

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

二、相關財務指標,,,,,,,,,,,,,,,,

"

（一）生產/銷售成本。通過對影響生產/銷售成本的技術、設備和人員的因素進行分析，根據企業本期實際發生的研發費用率、設備成新率和工會教育經費率，進行收入規模下的成本優劣性診斷。各行業、各類別產品的生產/銷售成本率不盡相同，產品的科技程度越高，指標值越低；反之則越高。指標值范圍（中小型制造業）<60%,指標值越高，成本控制能力越弱，經營風險越大。",,,,,,,,,,,,,,,,

1、研發費用率。評價生產成本，特別是變動生產成本高低/優劣的核心指標。研發費用是影響產品成本的技術性指標（軟件指標），是成本“標準化”和“流程化”的基礎，決定著企業產品新材料、新工藝的運用，直接影響產品的直接材料成本高低。產品研發部門/技術部門在現有的人員、設備及技術條件下，通過改善工藝、加強技能培訓、設備升級以及完善內部管理監督等控制制度，實現新材料、新工藝的替代及應用，降低原材料的損耗率，提高產品的合格率，通過內部挖潛，最大程度的降低合格產品的材料消耗數量及材料采購成本。指標值范圍：銷售收入為5000萬以下企業，比例定為6%；銷售收入為5000萬—2億的企業，比例定為4%；銷售收入為2億元以上的企業，比例定為3%。另外研發費用所得稅前扣除的數額為開發費用的150%。通常，費用比率越高，研發階段投入越多，相應的產品成本控制的能力越強。

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

2、設備成新率。評價生產成本/變動生產成本高低/優劣性的核心指標。設備成新率是影響產品成本的資產保障性指標（硬件指標），是成本“標準化”的基礎，決定著企業產品生產效率，即單位產品生產工時消耗，人工工時消耗數量。指標值范圍≥75%，通常，設備成新率越高，設備的自動化程度越強，單位產品的生產工時越低；同時人工崗位需求量越小，相應的人工工時消耗量越少，相應的產品成本控制能力越強。,,,,,,,,,,,,,,,,

3、工會教育經費率。評價生產成本/變動生產成本高低/優劣性的核心指標。反映企業人力資本綜合水平（員工的技能水平和思想方面的主管能動性），是影響產品成本的人力資源性指標（軟件指標），是管理“流程化”的基礎，決定著企業生產管理的執行力。對于新工藝、新材料的運用，生產技術部門或產品研發部門按照生產工藝流程制定操作標準，人力資源部門通過技能培訓，提高人員操作的熟練程度；人是生產活動中最活躍的因素，員工的責任心很大程度決定著生產效率和產品合格率的高低，嚴重影響著產品的品質，也可以說是產品成本（人工成本）降低和產品質量的保證。指標值范圍≥5%，工會2%+教育5%（8%以內）。通常，工會教育經費率越高，員工的主管能動性越強，技能水平越高，工時材料消耗量越低，成本（直接材料、直接人工）控制能力越強。,,,,,,,,,,,,,,,,

4、產品合格率。評價產品生產成本控制水平的重要指標；產品合格率是各種因素（產品研發、設備保障、人力資源）對產品影響后的綜合反映。產品合格率越高，產品各種消耗越高，成本控制水平越