成本核算表格范例

成本核算表格范例

1、生产部/车体总装科

部门名称生产部/车体总装科填表日期 2001年1月30日

资源名称计划数(实际数)

总金额动因名称计量单位总动因数量分配权数成本对象名称分配金额100000 人工小时小时 20000 3000 WMC100/M1 15000.00 工资

4000 WMC125/M4 20000.00

5000 WMC150/M6 25000.00

1000 质量预防成本 5000.00

3000 质量内部故障损失成本 15000.00

1500 非正常效率损失成本 7500.00

2500 正常效率损失成本 12500.00

3000 按金额分配人民币 3000 3000 废品质量内部故障损失成本 3000.00 次品 1000 按金额分配人民币 1000 1000 质量内部故障损失成本 1000.00

半成品占用利息 5000 按金额分配人民币 5000 5000 资金占用成本 5000.00 说明:

填表人审核人部门负责人

生产部/车体总装科成本汇总:

helping build the team, set up an accurate poverty alleviation mechanisms, implementing the requirements of accurate poverty alleviation. Four is the enterprise attaches great importance to

people's livelihood. More limited financial resources on the people's livelihood, actively promote the development of social undertakings such

as education, medical and health, completed the "ten's project" strengthening of low-income housing, public rental housing, renovate rural and earthquake resistant housing projects to improve people's housing conditions; further prosperity and development of cultural undertakings and cultural inheritance, protection, rescue and development. Five is fully engaged in the urban and rural environment. Working casually parked vehicles, trash, littering or abandoning, noise is disturbing, and so on. Completed the Township resident Street solar street lights, clear drains sludge, construction of latrines, waste incineration pool, advancing street lighting, landscaping, cleaning, hardening, improve rural human settlement environment. The six are working together to fight against natural disasters. To respond calmly and properly "8.05" wangji du Village and "8.20" ancient village torrent debris flow disasters. Before the disaster, and township Party Committee team members, party members and cadres reserve militia, armed police officers and men, the courage to dash the danger zone, dared to 合计项目计划金额实际金额金额差异(计划-实际)

WMC100/M1 15000.00 15000.00 0.00

WMC125/M4 20000.00 20000.00 0.00

WMC150/M6 25000.00 25000.00 0.00

质量预防成本 5000.00 5000.00 0.00

质量内部故障损失成本 19000.00 19000.00 0.00

非正常效率损失成本 7500.00 7500.00 0.00

正常效率损失成本 12500.00 12500.00 0.00

资金占用成本 5000.00 5000.00 0.00

合计 109000.00 109000.00 0.00

2、生产部/发动机装配科

部门名称生产部/发动机装配科填表日期 2001年1月30日

资源名称计划数(实际数)

总金额动因名称计量单位总动因数量分配权数成本对象名称分配金额43000 人工小时小时 10000 1000 100发动机 4300.00 工资

2000 125发动机 8600.00

3000 150发动机 12900.00

500 质量预防成本 2150.00

1000 质量内部故障损失成本 4300.00

1500 非正常效率损失成本 6450.00

1000 正常效率损失成本 4300.00

废品 2000 按金额分配人民币 2000 2000 质量内部故障损失成本 2000.00 次品 500 按金额分配人民币 500 500 质量内部故障损失成本 500.00 helping build the team, set up an accurate poverty alleviation mechanisms, implementing the requirements of accurate poverty alleviation. Four is the enterprise attaches great importance to

people's livelihood. More limited financial resources on the people's livelihood, actively promote the development of social undertakings such as education, medical and health, completed the "ten's project" strengthening of low-income housing, public rental housing, renovate rural and earthquake resistant housing projects to improve people's housing conditions; further prosperity and development of cultural

undertakings and cultural inheritance, protection, rescue and development. Five is fully engaged in the urban and rural environment. Working casually parked vehicles, trash, littering or abandoning, noise is disturbing, and so on. Completed the Township resident Street solar street lights, clear drains sludge, construction of latrines, waste incineration pool, advancing street lighting, landscaping, cleaning, hardening, improve rural human settlement environment. The six are working together to fight against natural disasters. To respond calmly and properly "8.05" wangji du Village and "8.20" ancient village torrent debris flow disasters. Before the disaster, and township Party Committee team members, party members and cadres reserve militia, armed police officers and men, the courage to dash the danger zone, dared to 半成品占用利息 3000 按金额分配人民币 3000 3000 资金占用成本 3000.00 说明:

填表人审核人部门负责人

生产部/发动机装配科成本汇总:

合计项目计划金额实际金额金额差异(计划-实际)

100发动机 4300.00 4300.00 0.00

125发动机 8600.00 8600.00 0.00

150发动机 12900.00 12900.00 0.00

质量预防成本 2150.00 2150.00 0.00

质量内部故障损失成本 6800.00 6800.00 0.00

非正常效率损失成本 6450.00 6450.00 0.00

正常效率损失成本 4300.00 4300.00 0.00

资金占用成本 3000.00 3000.00 0.00

合计 48500.00 48500.00 0.00

3、品质管理部

helping build the team, set up an accurate poverty alleviation mechanisms, implementing the requirements of accurate poverty alleviation. Four is the enterprise attaches great importance to

people's livelihood. More limited financial resources on the people's livelihood, actively promote the development of social undertakings such as education, medical and health, completed the "ten's project" strengthening of low-income housing, public rental housing, renovate rural and earthquake resistant housing projects to improve people's housing conditions; further prosperity and development of cultural undertakings and cultural inheritance, protection, rescue and development. Five is fully engaged in the urban and rural environment. Working casually parked vehicles, trash, littering or abandoning, noise is disturbing, and so on. Completed the Township resident Street solar street lights, clear drains sludge, construction of latrines, waste incineration pool, advancing street lighting, landscaping, cleaning, hardening, improve rural human settlement environment. The six are working together to fight against natural disasters. To respond calmly and properly "8.05" wangji du Village and "8.20" ancient village torrent debris flow disasters. Before the disaster, and township Party Committee team members, party members and cadres reserve militia, armed police officers and men, the courage to dash the danger zone, dared to

部门名称: 品质管理部填表日期: 2001年1月30日

资源名称计划数(实际数)

总金额动因名称计量单位总动因数量分配权数成本对象名称分配金额工资 57270.24 按比例分配比例 100 40 质量预防成本 22908.10

60 质量鉴定成本 34362.14

1467 按金额分配人民币 1467 0 差旅费质量预防成本 0.00

1467 质量鉴定成本 1467.00

试验检验费 595.3 按金额分配人民币 595.3 595.3 质量鉴定成本 595.30 其他 12571.64 按金额分配人民币 12571.64 12571.64 质量鉴定成本12571.64

按金额分配人民币 20000 20000 20000 质量内部故障损失成本 20000.00 处理质量事故费用

说明:

1、质量管理直接费用/工资(应发)= 部室 + 车体品质科 + 发动机测功室 + 发动机品质科 + 发动机收货组 + 返聘 + 附加

2、质量管理直接费用/其他= 折旧+文具+办公费+电话+业务招待+公务车+低值品+劳动保护

填表人: 审核人部门负责人

品质管理部成本汇总:

项目计划金额实际金额金额差异(计划-实际)

质量预防成本 22908.10 22908.10 0.00

质量鉴定成本 48996.08 48996.08 0.00

质量内部故障损失成本 20000.00 20000.00 0.00

合计 91904.18 91904.18 0.00

4、配套部(表1)

helping build the team, set up an accurate poverty alleviation mechanisms, implementing the requirements of accurate poverty alleviation. Four is the enterprise attaches great importance to

people's livelihood. More limited financial resources on the people's livelihood, actively promote the development of social undertakings such as education, medical and health, completed the "ten's project" strengthening of low-income housing, public rental housing, renovate rural and earthquake resistant housing projects to improve people's housing conditions; further prosperity and development of cultural undertakings and cultural inheritance, protection, rescue and development. Five is fully engaged in the urban and rural environment. Working casually parked vehicles, trash, littering or abandoning, noise is disturbing, and so on. Completed the Township resident Street solar street lights, clear drains sludge, construction of latrines, waste incineration pool, advancing street lighting, landscaping, cleaning, hardening, improve rural human settlement environment. The six are working together to fight against natural disasters. To respond calmly and properly "8.05" wangji du Village and "8.20" ancient village torrent debris flow disasters. Before the disaster, and township Party Committee team members, party members and cadres reserve militia, armed police officers and men, the courage to dash the danger zone, dared to 部门名称配套部填表日期 2001年1月30日资源名称计划数(实际数) 总金额动因名称计量单位总动因数量分配权数成本对象名称分配金额工资 36000 按比例分配比例 100 20 发动机零部件采购 7200.00

80 车体零部件采购 28800.00

10000 按比例分配人民币 100 20 发动机零部件采购 2000.00 其他

80 车体零部件采购 8000.00

质量管理差旅费 4000 按金额分配人民币 4000 1000 质量预防成本 1000.00 3000 质量内部故障损失成本 3000.00

20000 按金额分配人民币 20000 20000 原材料占用利息资金占用成本20000.00

填表人审核人部门负责人

配套部(表2)

部门名称配套部填表日期 2001年1月30日

作业名称计划数(实际数)

总金额动因名称计量单位总动因数量分配权数成本对象名称分配金额

发动机零部件采购 9200 人工小时小时 3000 600 100发动机 1840.00 900 125发动机 2760.00

1500 150发动机 4600.00

车体零部件采购 36800 人工小时小时 20000 3000 WMC100/M1 5520.00

4000 WMC125/M4 7360.00

5000 WMC150/M6 9200.00

填表人审核人部门负责人

配套部成本汇总:

helping build the team, set up an accurate poverty alleviation mechanisms, implementing the requirements of accurate poverty alleviation. Four is the enterprise attaches great importance to

people's livelihood. More limited financial resources on the people's

livelihood, actively promote the development of social undertakings such as education, medical and health, completed the "ten's project" strengthening of low-income housing, public rental housing, renovate rural and earthquake resistant housing projects to improve people's housing conditions; further prosperity and development of cultural undertakings and cultural inheritance, protection, rescue and development. Five is fully engaged in the urban and rural environment. Working casually parked vehicles, trash, littering or abandoning, noise is disturbing, and so on. Completed the Township resident Street solar street lights, clear drains sludge, construction of latrines, waste incineration pool, advancing street lighting, landscaping, cleaning, hardening, improve rural human settlement environment. The six are working together to fight against natural disasters. To respond calmly and properly "8.05" wangji du Village and "8.20" ancient village torrent debris flow disasters. Before the disaster, and township Party Committee team members, party members and cadres reserve militia, armed police officers and men, the courage to dash the danger zone, dared to 合计项目计划金额实际金额金额差异(计划-实际)

WMC100/M1 5520.00 5520.00 0.00

WMC125/M4 7360.00 7360.00 0.00

WMC150/M6 9200.00 9200.00 0.00

100发动机 1840.00 1840.00 0.00

125发动机 2760.00 2760.00 0.00

150发动机 4600.00 4600.00 0.00

质量预防成本 1000.00 1000.00 0.00

质量内部故障损失成本 3000.00 3000.00 0.00

资金占用成本 20000.00 20000.00 0.00

合计 55280.00 55280.00 0.00

5、营业部/销售一科

部门名称营业部/销售一科填表日期 2001年1月30日

资源名称计划数(实际数)

总金额动因名称计量单位总动因数量分配权数成本对象名称分配金额工资 8000 按比例分配比例 100 20 销售地区/江西 1600.00

20 销售地区/江苏 1600.00

20 销售地区/山东 1600.00

20 销售地区/浙江 1600.00

20 销售地区/安徽 1600.00

促销奖 12000 按比例分配比例 100 15 销售地区/江西 1800.00 helping build the team, set up an accurate poverty alleviation mechanisms, implementing the requirements of accurate poverty alleviation. Four is the enterprise attaches great importance to people's livelihood. More limited financial resources on the people's livelihood, actively promote the development of social undertakings such as education, medical and health, completed the "ten's project" strengthening of low-income housing, public rental housing, renovate rural and earthquake resistant housing projects to improve people's housing conditions; further prosperity and development of cultural undertakings and cultural inheritance, protection, rescue and development. Five is fully engaged

in the urban and rural environment. Working casually parked vehicles, trash, littering or abandoning, noise is disturbing, and so on. Completed the Township resident Street solar street lights, clear drains sludge, construction of latrines, waste incineration pool, advancing street lighting, landscaping, cleaning, hardening, improve rural human settlement environment. The six are working together to fight against natural disasters. To respond calmly and properly "8.05" wangji du Village and "8.20" ancient village torrent debris flow disasters. Before the disaster, and township Party Committee team members, party members and cadres reserve militia, armed police officers and men, the courage to dash the danger zone, dared to

20 销售地区/江苏 2400.00

10 销售地区/山东 1200.00

45 销售地区/浙江 5400.00

10 销售地区/安徽 1200.00

广告费 180000 按比例分配比例 100 15 销售地区/江西 27000.00

20 销售地区/江苏 36000.00

10 销售地区/山东 18000.00

45 销售地区/浙江 81000.00

10 销售地区/安徽 18000.00 销售费用/运杂费 16000 按金额分配人民币16000 2000 销售地区/江西 2000.00

5000 销售地区/江苏 5000.00

4000 销售地区/山东 4000.00

2000 销售地区/浙江 2000.00

1000 销售地区/安徽 1000.00

2000 非正常效率损失成本 2000.00 成品占用利息 6000 按比例分配比例

100 100 资金占用成本 6000.00 说明:

促销奖的分配权数按实际发生数构成分配，该实际发生数与当地销售数量从正比。

填表人审核人部门负责人

营业部/销售一科成本汇总:

helping build the team, set up an accurate poverty alleviation mechanisms, implementing the requirements of accurate poverty alleviation. Four is the enterprise attaches great importance to

people's livelihood. More limited financial resources on the people's livelihood, actively promote the development of social undertakings such as education, medical and health, completed the "ten's project" strengthening of low-income housing, public rental housing, renovate rural and earthquake resistant housing projects to improve people's housing conditions; further prosperity and development of cultural undertakings and cultural inheritance, protection, rescue and development. Five is fully engaged in the urban and rural environment. Working casually parked vehicles, trash, littering or abandoning, noise is disturbing, and so on. Completed the Township resident Street solar street lights, clear drains sludge, construction of latrines, waste incineration pool, advancing street lighting, landscaping, cleaning, hardening, improve rural human settlement environment. The six are working together to fight against natural disasters. To respond calmly

and properly "8.05" wangji du Village and "8.20" ancient village torrent debris flow disasters. Before the disaster, and township Party Committee team members, party members and cadres reserve militia, armed police officers and men, the courage to dash the danger zone, dared to 合计项目计划金额实际金额金额差异(计划-实际)

销售地区/江西 32400.00 32400.00 0.00

销售地区/江苏 45000.00 45000.00 0.00

销售地区/山东 24800.00 24800.00 0.00

销售地区/浙江 90000.00 90000.00 0.00

销售地区/安徽 21800.00 21800.00 0.00

非正常效率损失成本 2000.00 2000.00 0.00

资金占用成本 6000.00 6000.00 0.00

合计 216000.00 216000.00 0.00

6、营业部/售后服务科

部门名称营业部/售后服务科填表日期 2001年1月30日

资源名称计划数(实际数)

总金额动因名称计量单位总动因数量分配权数成本对象名称分配金额工资 39193.08 按比例分配比例 100 50 质量内部故障损失成本 19596.54

50 质量外部故障损失成本 19596.54

其它 21222 按比例分配比例 100 50 质量内部故障损失成本 10611.00

50 质量外部故障损失成本 10611.00

修理费 6826 按比例分配人民币 100 50 质量内部故障损失成本 3413.00

50 质量外部故障损失成本 3413.00

质量三包 31847.33 按金额分配人民币 31847.33 31847.33 质量外部故障损失成本 31847.33 说明:

填表人审核人部门负责人

helping build the team, set up an accurate poverty alleviation mechanisms, implementing the requirements of accurate poverty alleviation. Four is the enterprise attaches great importance to

people's livelihood. More limited financial resources on the people's livelihood, actively promote the development of social undertakings such as education, medical and health, completed the "ten's project" strengthening of low-income housing, public rental housing, renovate rural and earthquake resistant housing projects to improve people's housing conditions; further prosperity and development of cultural undertakings and cultural inheritance, protection, rescue and development. Five is fully engaged in the urban and rural environment. Working casually parked vehicles, trash, littering or abandoning, noise is disturbing, and so on. Completed the Township resident Street solar street lights, clear drains sludge, construction of latrines, waste incineration pool, advancing street lighting, landscaping, cleaning, hardening, improve rural human settlement environment. The six are working together to fight against natural disasters. To respond calmly and properly "8.05" wangji du Village and "8.20" ancient village torrent debris flow disasters. Before the disaster, and township Party Committee team members, party members and cadres reserve militia, armed police officers and men, the courage to dash the danger zone, dared to

营业部/售后服务科成本汇总

合计项目计划金额实际金额金额差异(计划-实际) 质量内部故障损失成本33620.54 33620.54 0.00

质量外部故障损失成本 65467.87 65467.87 0.00

合计 99088.41 99088.41 0.00

7、部门成本汇总

部门名称计划金额比例实际金额比例差异生产部 48,500.00 9.50%

48,500.00 9.50% 0

生产部/车体总装科 0.00 0.00% 0.00 0.00% 0

生产部/发动机装配科 48,500.00 9.50% 48,500.00 9.50% 0

配套部 55,280.00 10.82% 55,280.00 10.82% 0

品质管理部 91,904.18 17.99% 91,904.18 17.99% 0

营业部 315,088.41 61.69% 315,088.41 61.69% 0

销售一科 216,000.00 42.29% 216,000.00 42.29% 0

售后服务科 99,088.41 19.40% 99,088.41 19.40% 0

合计 510,772.59 100.00% 510,772.59 100.00% 0

helping build the team, set up an accurate poverty alleviation mechanisms, implementing the requirements of accurate poverty alleviation. Four is the enterprise attaches great importance to

people's livelihood. More limited financial resources on the people's livelihood, actively promote the development of social undertakings such as education, medical and health, completed the "ten's project" strengthening of low-income housing, public rental housing, renovate rural and earthquake resistant housing projects to improve people's

housing conditions; further prosperity and development of cultural undertakings and cultural inheritance, protection, rescue and development. Five is fully engaged in the urban and rural environment. Working casually parked vehicles, trash, littering or abandoning, noise is disturbing, and so on. Completed the Township resident Street solar street lights, clear drains sludge, construction of latrines, waste incineration pool, advancing street lighting, landscaping, cleaning, hardening, improve rural human settlement environment. The six are working together to fight against natural disasters. To respond calmly and properly "8.05" wangji du Village and "8.20" ancient village torrent debris flow disasters. Before the disaster, and township Party Committee team members, party members and cadres reserve militia, armed police officers and men, the courage to dash the danger zone, dared to

8、部门成本与成本对象

生产部营业部成本对象配套部品质管理部合计车体总装科发动机装配

科销售一科售后服务科 WMC100/M1 15,000.00 5,520.00 20,520.00 WMC125/M4 20,000.00 7,360.00 27,360.00 WMC150/M6 25,000.00 9,200.00 34,200.00 100发动机 4,300.00 1,840.00 6,140.00 125发动机 8,600.00 2,760.00 11,360.00 150发动机 12,900.00 4,600.00 17,500.00 质量预防成本 5,000.00 2,150.00 22908.10 30,058.10 质量鉴定成本 48996.08 48,996.08 质量内部故障损失成本19,000.00 6,800.00 20000.00 33620.54 79,420.54 质量外部故障损失成本65467.87 65,467.87 非正常效率损失成本 7,500.00 6,450.00 2000 15,950.00 正常效率损失成本 12,500.00 4,300.00 16,800.00 销售地区/江西 32400

32,400.00 销售地区/江苏 45000 45,000.00 销售地区/山东 24800 24,800.00 销

售地区/浙江 90000 90,000.00 销售地区/安徽 21800 21,800.00 资金占用成本5,000.00 3,000.00 20000.00 6000 34,000.00

helping build the team, set up an accurate poverty alleviation mechanisms, implementing the requirements of accurate poverty alleviation. Four is the enterprise attaches great importance to

people's livelihood. More limited financial resources on the people's livelihood, actively promote the development of social undertakings such as education, medical and health, completed the "ten's project" strengthening of low-income housing, public rental housing, renovate rural and earthquake resistant housing projects to improve people's housing conditions; further prosperity and development of cultural undertakings and cultural inheritance, protection, rescue and development. Five is fully engaged in the urban and rural environment. Working casually parked vehicles, trash, littering or abandoning, noise is disturbing, and so on. Completed the Township resident Street solar street lights, clear drains sludge, construction of latrines, waste incineration pool, advancing street lighting, landscaping, cleaning, hardening, improve rural human settlement environment. The six are working together to fight against natural disasters. To respond calmly and properly "8.05" wangji du Village and "8.20" ancient village torrent debris flow disasters. Before the disaster, and township Party Committee team members, party members and cadres reserve militia, armed police officers and men, the courage to dash the danger zone, dared to