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1、單擊此處編輯母版標題樣式,單擊此處編輯母版文本樣式,第二級,第三級,第四級,第五級,*,成本規(guī)劃、,分,分析與管理,成本,管,管理流程,成本規(guī)劃,成本分析,成本分解和,責(zé),責(zé)任考核,成本管理體,系,系,2002年,的,的“偏差分,析,析”分析什,么,么？,成本鏈管理,原材料,采,采購,領(lǐng),領(lǐng)用,采購合同管,理,理、審計、,驗,驗收,建立帳、物,、,、卡登記,編制入庫和,耗,耗用匯總表,責(zé)任部門：,采,采購、生產(chǎn),、,、財務(wù),工資、提取,的,的職工福利,基,基金,人員考核、,勞,勞動,使用人事管,理,理軟件,編制工資福,利,利結(jié)算匯總,表,表,責(zé)任部門：,人,人事部,固定資產(chǎn)折,舊,舊、低值易,

2、耗,耗品攤銷,固定資產(chǎn)臺,帳,帳,折舊方法、,稅,稅收、利潤,調(diào),調(diào)節(jié),責(zé)任部門：,車,車間、財務(wù),制造費用分,配,配表,責(zé)任部門：,車,車間、財務(wù),在產(chǎn)品結(jié)轉(zhuǎn),責(zé)任部門,車間半成品,庫,庫,財務(wù),產(chǎn)成品,轉(zhuǎn)入發(fā)出結(jié),存,存,責(zé)任部門,成品庫、銷,售,售,財務(wù),銷售成本,責(zé)任部門,銷售,財務(wù),分析預(yù)測,責(zé)任部門,財務(wù)、,計劃統(tǒng)計,計劃決策,責(zé)任部門,部門經(jīng)理,執(zhí)行總裁,計劃指標下,達,達,責(zé)任部門,總經(jīng)理,經(jīng)營目標,銷售預(yù)算,生產(chǎn)預(yù)算,直接材料預(yù),算,算,直接人工預(yù),算,算,制造費用預(yù),算,算,銷售與管理,費,費用預(yù)算,專項投資預(yù),算,算,產(chǎn)品成本預(yù),算,算,現(xiàn)金預(yù)算,預(yù)計損益表,預(yù)計資產(chǎn)負,

3、債,債表,預(yù)計現(xiàn)金流,量,量表,成本規(guī)劃流,程,程,銷售收入預(yù),計,計表,項目,單位,第一年,第二年,第三年,第四年,第五年,第六年,銷售總量（見圖表6-6）,噸,3，000,16，000,17，000,18，5001,20，000,20，000,銷往香港占80%,噸,2，400,12，800,13，600,14，800,16，000,16，000,每噸售價,美元,80,84,88,92,97,102,銷售收入,美元,192，000,1，075，200,1，196，800,1，361，600,1，552，000,1，632，000,銷往深圳占20%,噸,600,3，200,3，400,3，70

4、0,4，000,4，000,每噸售價,美元,77,81,85,89,93,98,銷售收入,美元,46，200,259，200,289，000,329，300,372，000,392，000,銷售收入合計,美元,238，200,1，334，400,1，485，800,1，690，900,1，924，000,2，024，000,一個水泥廠,的,的例子,生產(chǎn)成本、,銷,銷售費用和,管,管理費用預(yù),算,算表,流動資金變,動,動預(yù)測表,項 目 變 動,第一年,第二年,第三年,第四年,第五年,第六年,一、流動資產(chǎn)增加,應(yīng)收銷貨款（按兩個月后收回貨款計算）,119,100,222,400,247,600,2

5、81,817,320,667,337,333,流動資產(chǎn)增加小計,119,100,222,400,247,600,281,817,320,667,337,333,二、流動負債增加,應(yīng)付帳款,直接材料（按1月計算）,14,950,26,600,29,675,33,867,38,433,40,325,燃料及動力（同上）,1,950,3,492,3,892,4,450,5,050,5,308,修理費（同上）,10,667,10,667,11,200,11,758,12,342,12,958,市場推銷費（同上）,1,267,3,533,3,925,4,500,5,117,5,337,其 他,1,833,

6、1,833,1,925,2,017,2,117,2,225,應(yīng)付管理人員工資（同上）,3,333,3,333,3,500,3,675,3,858,4,050,流動負債增加小計,34,000,49,458,54,110,60,267,66,917,70,233,年終流動資金占用凈額,85,100,172,942,193,516,221,550,253,750,267,100,本年比上年多占用凈額,85,100,87,842,20,574,28,034,32,200,13,350,預(yù)計利潤表,單位：美元,項 目,第一年,第二年,第三年,第四年,第五年,第六年,產(chǎn)品銷售收入（見圖表6-7）,238,

7、200,1,334,400,1,485,800,1,690,900,1,924,000,2,024,000,其中：出口產(chǎn)品銷售收入,192,000,1,075,200,1,196,800,1,361,600,1,552,000,1,632,000,減：產(chǎn)品銷售稅金,2,310,12,960,14,450,16,65,18,600,19,600,其中出口產(chǎn)品銷售稅金,產(chǎn)品生產(chǎn)成本（見圖表6-8）,251,900,735,100,787,200,855,100,928,500,966,300,其中：出口產(chǎn)品生產(chǎn)成本,201,520,538,080,629,760,648,080,742,800,7

8、73,040,產(chǎn)品銷售毛利,-16,010,586,340,684,150,819,335,976,900,1,038,100,減：銷售費用（見圖表6-8）,22,400,90,000,98,800,110,800,123,800,130,000,管理費用,165,000,188,000,171,500,140,100,108,900,77,800,產(chǎn)品銷售利潤,-203,410,308,340,413,850,568,435,744,200,830.300,加：其他業(yè)務(wù)利潤營業(yè)外收支凈額,利潤總額,-203,410,308,340,413,850,568,435,744,200,830.30

9、0,件：所得稅（33%）,34,627,136,571,187,584,245,586,273999,凈利潤,-203,410,273,713,277,279,380,851,498,614,556,301,職工獎勵及福利基金（5%）,5,247,20,693,28,422,37,210,41,515,后備基金（6%）,6,296,24,831,34,106,44,652,49,818,企業(yè)發(fā)展基金（4%）,-,4,197,16,554,22,737,29,768,33,212,可供分配利潤（本年數(shù)）,-203,410,257,973,215,201,295,586,386,984,431,7

10、56,可供分配利潤（累計數(shù)）,-203,410,54,563,269,764,565,350,952,334,1,384,090,現(xiàn)金流量表,預(yù),預(yù)測,項 目,第一年,第二年,第三年,第四年,第五年,第六年,一、流動資金來源,1、本年凈利潤,-203,410,273,713,277,279,380,851,498,614,556,301,加：不減少流動資金的費用和損失,(1)固定資產(chǎn)折舊,83,000,166,000,166,000,166,000,166,000,166,000,（2）,小 計,-120,410,439,713,443,279,546,851,664,614,722,301,

11、2、其他來源,（1）增加長期借款,1,600,000,（2增加后備基金和企業(yè)發(fā)展基金）,10,493,41,385,56,843,74,420,83,030,（3）,小 計,1,600,000,10,493,41,385,56,843,74,420,83,030,流動資金來源合計,10479,590,450,206,484,664,603,694,739,034,805,331,項 目,第一年,第二年,第三年,第四年,第五年,第六年,二、流動資金運用,1、利潤分配,（1）職工獎勵及福利基金,-,5,247,20,693,28,422,37,210,41,515,（2）后備基金,-,6,296,

12、24,831,34,106,44,652,49,818,（3）企業(yè)發(fā)展基金,-,4,197,16,554,22,737,29,768,33,212,（4）股利,-,-,-,-,-,-,小 計,15,740,62,078,85,265,111,630,124,545,2、其他運用,（1）購建固定資產(chǎn),1,600,000,-,-,-,-,-,（2）償還長期借款,-,80,000,380,000,380,000,380,000,380,000,（3）流動資金占用比上年增加額（見圖表6-9）,85,100,87,842,20,574,28,034,32,200,13,350,小 計,1,685,100

13、,167,842,400,574,408,034,412,200,393,350,流動資金運用合計,1,685,100,183,582,462,652,493,299,523,830,517,895,本年流動資金增加凈額,-205,510,266,624,22,012,110,395,215,204,287,456,累計流動資金增加凈額,-205,510,61,114,83,126,193,521,408,725,696,161,資產(chǎn)負債表,（各年12,月,月31日）,單,單位：,美,美元,項 目,第一年,第二年,第三年,第四年,第五年,第六年,資,產(chǎn),流動資產(chǎn),現(xiàn)金銀行存款等,-205,51

14、0,61,114,83,126,193,521,408,725,696,161,應(yīng)收帳款（見圖表6-9）,119,100,222,400,247,633,281,817,320,667,337,333,存貨,流動資產(chǎn)合計,-86,410,283,514,330,759,475,338,729,392,1,033,494,固定資產(chǎn)：,固定資產(chǎn)原值,1,600,000,1,600,000,1,600,000,1,600,000,1,600,000,1,600,000,減：累計折舊,83,000,249,000,415,000,581,000,747,000,913,000,固定資產(chǎn)凈值,1,517

15、,000,1,351,000,1,185,000,1,019,000,853,000,687,000,資產(chǎn)總計,1,430,590,1,634,514,1,515,759,1,494,338,1,582,392,1,720,494,項目,第一年,第二年,第三年,第四年,第五年,第六年,負債及資本,流動負債,短期銀行借款,-,-,-,-,-,-,應(yīng)付帳款,30,667,46,125,50,617,56,592,63,059,66,183,應(yīng)付工資,3,333,3,333,3,500,3,675,3,858,4,050,其他應(yīng)付款,-,-,-,-,-,-,流動負債合計,34,000,49,458,

16、54,117,60,267,66,917,70,233,長期負債,借款總額,1,600,000,1,600,000,1,600,000,1,600,000,1,600,000,1,600,000,減：已償還數(shù)額,-,80,000,460,000,840,000,1,220,000,1,600,000,尚欠借款數(shù)額,1,600,000,1,520,000,1,140,000,760,00,380,000,-,負債合計,1,634,000,1,569,458,1,194,117,820,267,446,917,70,233,資本,后備基金,-,6,296,31,127,65,233,109,885,159,703,企業(yè)發(fā)展基金,-,4,197,20,751,43,488,73,256,106,468,未分配利潤,-203,410,54,563,296,764,565,350,952,334,1,384,090,資本合計,-203,410,65,056,321,642,674,071,1,135,475,1,650,261,負債及資本,1,430,590,1,634,514,1,515,75