成本竞争力规划、分析与管理

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1、单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,成本规划、,分,分析与管理,成本,管,管理流程,成本规划,成本分析,成本分解和,责,责任考核,成本管理体,系,系,2002年,的,的“偏差分,析,析”分析什,么,么？,成本链管理,原材料,采,采购,领,领用,采购合同管,理,理、审计、,验,验收,建立帐、物,、,、卡登记,编制入库和,耗,耗用汇总表,责任部门：,采,采购、生产,、,、财务,工资、提取,的,的职工福利,基,基金,人员考核、,劳,劳动,使用人事管,理,理软件,编制工资福,利,利结算汇总,表,表,责任部门：,人,人事部,固定资产折,旧,旧、低值易,

2、耗,耗品摊销,固定资产台,帐,帐,折旧方法、,税,税收、利润,调,调节,责任部门：,车,车间、财务,制造费用分,配,配表,责任部门：,车,车间、财务,在产品结转,责任部门,车间半成品,库,库,财务,产成品,转入发出结,存,存,责任部门,成品库、销,售,售,财务,销售成本,责任部门,销售,财务,分析预测,责任部门,财务、,计划统计,计划决策,责任部门,部门经理,执行总裁,计划指标下,达,达,责任部门,总经理,经营目标,销售预算,生产预算,直接材料预,算,算,直接人工预,算,算,制造费用预,算,算,销售与管理,费,费用预算,专项投资预,算,算,产品成本预,算,算,现金预算,预计损益表,预计资产负,

3、债,债表,预计现金流,量,量表,成本规划流,程,程,销售收入预,计,计表,项目,单位,第一年,第二年,第三年,第四年,第五年,第六年,销售总量（见图表6-6）,吨,3，000,16，000,17，000,18，5001,20，000,20，000,销往香港占80%,吨,2，400,12，800,13，600,14，800,16，000,16，000,每吨售价,美元,80,84,88,92,97,102,销售收入,美元,192，000,1，075，200,1，196，800,1，361，600,1，552，000,1，632，000,销往深圳占20%,吨,600,3，200,3，400,3，70

4、0,4，000,4，000,每吨售价,美元,77,81,85,89,93,98,销售收入,美元,46，200,259，200,289，000,329，300,372，000,392，000,销售收入合计,美元,238，200,1，334，400,1，485，800,1，690，900,1，924，000,2，024，000,一个水泥厂,的,的例子,生产成本、,销,销售费用和,管,管理费用预,算,算表,流动资金变,动,动预测表,项 目 变 动,第一年,第二年,第三年,第四年,第五年,第六年,一、流动资产增加,应收销货款（按两个月后收回货款计算）,119,100,222,400,247,600,2

5、81,817,320,667,337,333,流动资产增加小计,119,100,222,400,247,600,281,817,320,667,337,333,二、流动负债增加,应付帐款,直接材料（按1月计算）,14,950,26,600,29,675,33,867,38,433,40,325,燃料及动力（同上）,1,950,3,492,3,892,4,450,5,050,5,308,修理费（同上）,10,667,10,667,11,200,11,758,12,342,12,958,市场推销费（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,应付管理人员工资（同上）,3,333,3,333,3,500,3,675,3,858,4,050,流动负债增加小计,34,000,49,458,54,110,60,267,66,917,70,233,年终流动资金占用净额,85,100,172,942,193,516,221,550,253,750,267,100,本年比上年多占用净额,85,100,87,842,20,574,28,034,32,200,13,350,预计利润表,单位：美元,项 目,第一年,第二年,第三年,第四年,第五年,第六年,产品销售收入（见图表6-7）,238,

7、200,1,334,400,1,485,800,1,690,900,1,924,000,2,024,000,其中：出口产品销售收入,192,000,1,075,200,1,196,800,1,361,600,1,552,000,1,632,000,减：产品销售税金,2,310,12,960,14,450,16,65,18,600,19,600,其中出口产品销售税金,产品生产成本（见图表6-8）,251,900,735,100,787,200,855,100,928,500,966,300,其中：出口产品生产成本,201,520,538,080,629,760,648,080,742,800,7

8、73,040,产品销售毛利,-16,010,586,340,684,150,819,335,976,900,1,038,100,减：销售费用（见图表6-8）,22,400,90,000,98,800,110,800,123,800,130,000,管理费用,165,000,188,000,171,500,140,100,108,900,77,800,产品销售利润,-203,410,308,340,413,850,568,435,744,200,830.300,加：其他业务利润营业外收支净额,利润总额,-203,410,308,340,413,850,568,435,744,200,830.30

9、0,件：所得税（33%）,34,627,136,571,187,584,245,586,273999,净利润,-203,410,273,713,277,279,380,851,498,614,556,301,职工奖励及福利基金（5%）,5,247,20,693,28,422,37,210,41,515,后备基金（6%）,6,296,24,831,34,106,44,652,49,818,企业发展基金（4%）,-,4,197,16,554,22,737,29,768,33,212,可供分配利润（本年数）,-203,410,257,973,215,201,295,586,386,984,431,7

10、56,可供分配利润（累计数）,-203,410,54,563,269,764,565,350,952,334,1,384,090,现金流量表,预,预测,项 目,第一年,第二年,第三年,第四年,第五年,第六年,一、流动资金来源,1、本年净利润,-203,410,273,713,277,279,380,851,498,614,556,301,加：不减少流动资金的费用和损失,(1)固定资产折旧,83,000,166,000,166,000,166,000,166,000,166,000,（2）,小 计,-120,410,439,713,443,279,546,851,664,614,722,301,

11、2、其他来源,（1）增加长期借款,1,600,000,（2增加后备基金和企业发展基金）,10,493,41,385,56,843,74,420,83,030,（3）,小 计,1,600,000,10,493,41,385,56,843,74,420,83,030,流动资金来源合计,10479,590,450,206,484,664,603,694,739,034,805,331,项 目,第一年,第二年,第三年,第四年,第五年,第六年,二、流动资金运用,1、利润分配,（1）职工奖励及福利基金,-,5,247,20,693,28,422,37,210,41,515,（2）后备基金,-,6,296,

12、24,831,34,106,44,652,49,818,（3）企业发展基金,-,4,197,16,554,22,737,29,768,33,212,（4）股利,-,-,-,-,-,-,小 计,15,740,62,078,85,265,111,630,124,545,2、其他运用,（1）购建固定资产,1,600,000,-,-,-,-,-,（2）偿还长期借款,-,80,000,380,000,380,000,380,000,380,000,（3）流动资金占用比上年增加额（见图表6-9）,85,100,87,842,20,574,28,034,32,200,13,350,小 计,1,685,100

13、,167,842,400,574,408,034,412,200,393,350,流动资金运用合计,1,685,100,183,582,462,652,493,299,523,830,517,895,本年流动资金增加净额,-205,510,266,624,22,012,110,395,215,204,287,456,累计流动资金增加净额,-205,510,61,114,83,126,193,521,408,725,696,161,资产负债表,（各年12,月,月31日）,单,单位：,美,美元,项 目,第一年,第二年,第三年,第四年,第五年,第六年,资,产,流动资产,现金银行存款等,-205,51

14、0,61,114,83,126,193,521,408,725,696,161,应收帐款（见图表6-9）,119,100,222,400,247,633,281,817,320,667,337,333,存货,流动资产合计,-86,410,283,514,330,759,475,338,729,392,1,033,494,固定资产：,固定资产原值,1,600,000,1,600,000,1,600,000,1,600,000,1,600,000,1,600,000,减：累计折旧,83,000,249,000,415,000,581,000,747,000,913,000,固定资产净值,1,517

15、,000,1,351,000,1,185,000,1,019,000,853,000,687,000,资产总计,1,430,590,1,634,514,1,515,759,1,494,338,1,582,392,1,720,494,项目,第一年,第二年,第三年,第四年,第五年,第六年,负债及资本,流动负债,短期银行借款,-,-,-,-,-,-,应付帐款,30,667,46,125,50,617,56,592,63,059,66,183,应付工资,3,333,3,333,3,500,3,675,3,858,4,050,其他应付款,-,-,-,-,-,-,流动负债合计,34,000,49,458,

16、54,117,60,267,66,917,70,233,长期负债,借款总额,1,600,000,1,600,000,1,600,000,1,600,000,1,600,000,1,600,000,减：已偿还数额,-,80,000,460,000,840,000,1,220,000,1,600,000,尚欠借款数额,1,600,000,1,520,000,1,140,000,760,00,380,000,-,负债合计,1,634,000,1,569,458,1,194,117,820,267,446,917,70,233,资本,后备基金,-,6,296,31,127,65,233,109,885,159,703,企业发展基金,-,4,197,20,751,43,488,73,256,106,468,未分配利润,-203,410,54,563,296,764,565,350,952,334,1,384,090,资本合计,-203,410,65,056,321,642,674,071,1,135,475,1,650,261,负债及资本,1,430,590,1,634,514,1,515,75