營銷實戰工具,,,,,,,,,,,,,

產品成本自動核算工具（含預算與實際控制，全自動計算）,,,,,,,,,,,,,

說明：此表格主要用于產品成本核算，主要包括直接材料費用、直接人工費用、燃料及動力費用、制造費用四大部分，包括預算與實際費用的統計分析。產品成本核算，一方面有利于控制成本費用，另一方面可以作為產品定價的重要依據。注：1.直接人工成本是按照工藝流程來計算的，也可以直接按照部門維度來進行統計計算，但計量單位一般都統一為工時。2.所列費用項目、計量單位、名稱設置等僅供參考，應根據實際進行調整；所列數據為模擬數值，請勿對號入座。3.顏色標注部分已經設置自動公式，請勿錄入數據。,,,,,,,,,,,,,

產品成本自動核算分析預算與實際控制,,,,,,統計項目,,預算成本,實際成本,增減比例,信息項目,產品基本信息,

,,,,,,直接材料費用小計,,21040.00,25930.00,23.24%,產品名稱,,

,,,,,,直接人工費用小計,,29420.00,35025.00,19.05%,產品規格,,

,,,,,,燃料及動力費用小計,,24456.00,27100.00,10.81%,計量單位,,

,,,,,,制造費用小計,,36502.00,43905.00,20.28%,計劃生產數量,5000,

,,,,,,生產成本費用總計,,111418.00,131960.00,18.44%,實際生產數量,5600,

,,,,,,單位產品成本費用,,￥22.28,￥23.56,5.75%,單價,￥55.00,

成本費用項目大類,費用項目細分類,材料編碼,材料名稱,材料規格,計量單位,標準材料成本/預算直接材料成本,,,實際耗用直接材料成本,,,實際比預算增減幅度,

,,,,,,預計耗用數量,標準單價,預算成本額,實際耗用數量,實際采購單價,實際成本金額,數量增減比例,成本金額增減比例

直接材料費用,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.外購半成品,,,,,,,0.00,,,0.00,,

,3.包裝材料,,,,,,,0.00,,,0.00,,

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

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

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

,直接材料費用小計（含預算實際增減比例）,,,,,21040.00,,,25930.00,,,23.24%,

直接人工費用,費用項目細分類,生產/工藝流程編號,工藝流程名稱,工藝流程標準,計量單位（工時）,標準分攤人工成本/預計分攤人工成本,,,實際分攤人工成本,,,實際比預算增減幅度,

,,,,,,預計分攤耗時,標準單位工時成本,預算成本額,實際分攤耗用工時,實際單位工時成本,實際成本金額,耗時增減比例,成本金額增減比例

,,,,,,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,,

,直接人工費用小計（含預算實際增減比例）,,,,,29420.00,,,35025.00,,,19.05%,

燃料及動力費用,費用項目細分類,燃料編碼/動力編號,燃料/動力名稱,規格/標準,計量單位,預計分攤燃料及動力成本,,,實際分攤燃料及動力成本,,,實際比預算增減幅度,

,,,,,,預計分攤數量,標準單價,預算成本額,實際分攤數量,實際單價,實際成本金額,數量增減比例,成本金額增減比例

,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%

,電,,,,,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,,

,燃料及動力費用小計（含預算實際增減比例）,,,,,24456.00,,,27100.00,,,10.81%,

制造費用,費用項目細分類,編碼/編號,名稱,規格/標準,計量單位,計劃分攤制造費用成本,,,實際分攤制造費用成本,,,實際比預算增減幅度,

,,,,,,預計分攤數量,標準單價,預算成本額,實際耗用數量,實際單價,實際成本金額,數量增減比例,成本金額增減比例

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

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

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

,間接人工——管理人員工資,,,,工時,56.00,80.00,4480.00,60.00,89.00,5340.00,7.14%,19.20%

,間接人工——職工福利,,,,工時,59.00,50.00,2950.00,62.00,50.00,3100.00,5.08%,5.08%

,勞動保護費,,,,,6.00,500.00,3000.00,7.00,520.00,3640.00,16.67%,21.33%

,維修費,,,,,29.00,120.00,3480.00,36.00,150.00,5400.00,24.14%,55.17%

,房屋租賃費,,,,月,2.00,5000.00,10000.00,1.90,4800.00,9120.00,-5.00%,-8.80%

,固定資產折舊費,,,,,9.00,200.00,1800.00,12.00,190.00,2280.00,33.33%,26.67%

,設計制作費,,,,工時,2.00,3000.00,6000.00,2.00,5000.00,10000.00,0.00%,66.67%

,研發分攤費,,,,工時,,,0.00,,,0.00,,

,停工損失,,,,工時,,,0.00,,,0.00,,

,低值易耗品,,,,,,,0.00,,,0.00,,

,物流運輸費,,,,,,,0.00,,,0.00,,

,辦公費,,,,工時,,,0.00,,,0.00,,

,差旅費,,,,工時,,,0.00,,,0.00,,

,教育培訓費,,,,工時,,,0