Tiptop制造费用分析模式.xls

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1、20142014年年4 47 7月月份份制制造造費費用用分分析析產品月份工單部門部門成本工單成本(制費)直接部門間接部門成本中心總金額(HKD)成本中心總發生工時(小時)單位成本(元/小時)本工單分攤數(小時)RV-1037ECR4月 H510-14030040K0102711,045.2940,410.4317.60366.734月 H510-14030070K0102711,045.2940,410.4317.60366.585月 H510-14040021K0102110,513.53551,178.88661,692.4132,091.5720.62384.615月 H510-1404

2、0040K0102110,513.53551,178.88661,692.4132,091.5720.62384.610.387月 H510-14050109K0103101,586.97814,097.98915,684.9542,782.2721.40261.007月 H510-14060076K0103101,586.97814,097.98915,684.9542,782.2721.40261.00BS-832DTB24月 H510-14010042K0103714,903.0557,454.4512.441,572.264月 H510-14010043K0103714,903.055

3、7,454.4512.441,701.434月 H510-14020036K0103714,903.0557,454.4512.44247.944月 H510-14040025K0103714,903.0557,454.4512.443.966月 H510-14030062K010395,237.25809,634.43904,871.6862,499.6614.481,573.006月 H510-14040038K010395,237.25809,634.43904,871.6862,499.6614.481,702.177月 H510-14050055K0103101,586.97814,

4、097.98915,684.9537,793.5224.233,403.60CP-450OT14月 H510-14010057K0102711,045.2940,410.4317.60539.714月 H510-14010097K0102711,045.2940,410.4317.60603.684月 H510-14020006K0102711,045.2940,410.4317.60603.986月 H510-14040035K0102102,925.22615,037.85717,963.0729,138.3424.64224.886月 H510-14040094K0102102,925.

5、22615,037.85717,963.0729,138.3424.64603.527月 H510-14050104K0102108,169.76768,836.64877,006.4042,782.2720.50912.587月 H510-14060063K0102108,169.76768,836.64877,006.4042,782.2720.50-CP-434MX1R7月 H510-14050017K0102877,006.4042,782.2720.50270.991/7MS-205S4ST5月 H510-14030078K0103114,565.11938,297.651,052,

6、862.7638,487.2827.36130.995月 H510-14030080K0103114,565.11938,297.651,052,862.7638,487.2827.36357.265月 H510-14030082K0103114,565.11938,297.651,052,862.7638,487.2827.36714.515月 H510-14030087K0103114,565.11938,297.651,052,862.7638,487.2827.36535.885月 H510-14040004K0103114,565.11938,297.651,052,862.7638

7、,487.2827.36178.635月 H510-14040171K0103114,565.11938,297.651,052,862.7638,487.2827.367.945月 H510-14050022K0103114,565.11938,297.651,052,862.7638,487.2827.36353.295月 H510-14050043K0103114,565.11938,297.651,052,862.7638,487.2827.36178.635月 H510-14050044K0103114,565.11938,297.651,052,862.7638,487.2827.

8、36178.636月 H510-14020057K010395,237.25809,634.43904,871.6862,499.6614.48178.636月 H510-14020085K010395,237.25809,634.43904,871.6862,499.6614.48178.636月 H510-14050050K010395,237.25809,634.43904,871.6862,499.6614.48178.636月 H510-14060054K010395,237.25809,634.43904,871.6862,499.6614.48178.636月 H510-1406

9、0062K010395,237.25809,634.43904,871.6862,499.6614.48222.291%7月 H510-14050015K0103101,586.97814,097.98915,684.9537,793.5224.23357.267月 H510-14060010K0103101,586.97814,097.98915,684.9537,793.5224.23269.937月 H510-14060061K0103101,586.97814,097.98915,684.9537,793.5224.23265.967月 H510-14060111K0103101,58

10、6.97814,097.98915,684.9537,793.5224.23357.267月 H510-14060115K0103101,586.97814,097.98915,684.9537,793.5224.23714.51產品月份工單部門部門成本工單成本(制費)直接部門間接部門成本中心總金額(HKD)成本中心總發生工時(小時)單位成本(元/小時)本工單分攤數(小時)2/7具體產品ExplanationsExplanations制費成本(HKD)完工產量制造費用制費單位成本6,452.852437134,965.8855.38主要原因：1）7月份的生產部K0103的制造成本HKD9156

11、84.95,比5月份生產部K0102的制造成本HKD661692.41多HKD254992元，超出比例為38%;2)K0103費用比K0102增加主要因為間接部門公共部門K000增514516，工程部ME部增加140375；3）7月份生產部K0103的生產工時為53200.29小時，所占總工時比例為16%，比5月份生產部門K0102生產工時44134.81小時比例12%，分別多出生產工時9065小時和4%的比例；6,450.212436134,910.5055.387,930.192,436.00173,219.4771.117,930.191,998.00142,074.1071.11315

12、,293.585,586.312,430.00177,287.5572.965,586.312,430.00177,396.2573.0019,563.58635437,909.455.97主要原因：1）7月份的生產部K0103的制造成本HKD915,684.95,比6月份的制造成本HKD904,871多HKD10813元，超出比例為1%;2)K0103費用7月比6月增加主要因為間接部門公共部門K000增HKD523,638元，貨倉部ST部增加HKD151,663元；3）7月份生產部K0103的生產工時為53,200小時，所占總工時比例為16%，比6月份生產工時63,691.86小時比例19%

13、，節約生產工時10491小時和3%的比例；21,170.79687640,561.385.903,085.1010025,888.745.8849.261680.395.0222,774.006,357.0042,547.206.6924,644.076,879.0043,975.246.3982,464.5013,755.00124,560.489.069,496.46355259,814.5616.841）CP-450OT1產品7月份平均單位制費成本為HKD16.18元，與6月份平均單位制費成本HKD16.18元大體相同；2）CP-450OT1產品單位成本中制造成本較高，達33.69%左右

14、，但67月份大體相同，主要是因為該產品標准工時和標准機時較高所致；10,622.02397349,464.6812.4510,627.37397549,374.0912.425,540.951,480.0030,916.2620.8914,870.703,972.0057,321.2414.435,452.0088,237.5016.1818,707.216,006.0095,271.6515.86-5,555.00605771,698.6111.84工單成本(制費)3/73,583.47297025,713.378.66主要原因：1）7月份的生產部K0103的制造成本HKD915684.95

15、,比6月份的制造成本HKD904871多HKD10813元，超出比例為1%;2)K0103費用7月比6月增加主要因為間接部門公共部門K000增HKD523,638元，貨倉部ST部增加HKD151,663元；3）7月份生產部K0103的生產工時為53,200小時，所占總工時比例為16%，比6月份生產工時63,691.86小時比例19%，節約生產工時10491小時和3%的比例；9,773.11810032,268.553.9819,546.221620064,766.944.0014,659.671215048,575.204.004,886.56405016,191.734.00217.1818

16、0719.634.009,664.52801032,023.654.004,886.56405016,191.734.004,886.56405016,191.734.002,586.174,050.0012,109.902.992,586.174,050.0012,109.902.992,586.174,050.0012,109.902.992,586.174,050.0012,109.902.993,218.355,040.0015,070.102.998,655.808,100.0032,158.263.976,539.946,120.007,108.721.166,443.766,03

17、0.0023,940.043.978,655.808,100.0032,158.263.9717,311.5916,200.0064,316.523.97具體產品ExplanationsExplanations制費成本(HKD)完工產量制造費用制費單位成本工單成本(制費)4/7產品RV-1037ECR生產成本分析(1-7月份)期初成本1月發生數2月發生數3月發生數4月發生數5月發生數7月發生數本期發生數 單位成本本期發生數單位成本本期發生數單位成本本期發生數單位成本本期發生數單位成本本期發生數單位成本本期發生數產量992,4304,867.004,8734,4344,860直接材料8,721.

18、6688.10206,749.9985.08-410,514.7684.35411,659.4684.48375,911.0784.78402,243.55直接人工2,986.3530.1785,535.8135.20-233,010.5647.88203,256.3441.71241,268.7754.41168,313.62制造費用4,253.4542.96142,993.8458.85-298,997.6261.43269,876.3955.38315,293.5871.11354,683.80外加工費139.051.402,551.921.05-5,150.901.065,087.41

19、1.044,651.591.055,073.8416,100.51162.63437,831.56180.18-947,673.83194.71889,879.59182.61937,125.01211.35930,314.81期初13457直接材料88.1085.0884.3584.4884.7890.72直接人工30.1735.2047.8841.7154.4137.96制造費用42.9658.8561.4355.3871.1179.99外加工費1.401.051.061.041.051.14單位成本162.63180.18194.71182.61211.35209.81期初13 4 57

20、-50.00 100.00 150.00 200.00 250.00 直接材料直接人工制造費用外加工費單位成本單位成本90.7237.9679.991.14209.817月發生數20142014年年1-71-7月月直直接接人人工工和和制制造造成成本本發發生生額額1月2月3月4月5月6月7月直接人工4,088,616.79 3,625,992.46 5,891,953.335,120,762.014,985,471.394,349,886.094,010,463.74制造費用6,734,223.88 4,896,066.85 7,793,104.926,811,781.426,817,432.726,240,834.487,137,503.86