制造费用计算简介

Click to edit Master title style,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,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,*,*,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,Confidential,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,Confidential,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,*,信息分类,-,内部使用,*,制造费用计算简介,信息分类,-,内部使用,POH:,Production overhead,信息分类,-,内部使用,POH,如工资、员工保险,&,公积金、员工福利费用、员工培训、采集人保险基金等,如坏账准备、摊销费用、折旧等,Staff cost,员工费用,1,Depreciation&Amortization,资产折旧,2,Water&Electricity,水电气,3,Consumables,低值易耗,4,Repair&Maintenance,维修保养费用,5,Others,其它,6,如物料消耗、搬运费、容器租金、税金及牌照、差旅费、通讯费、顾问费、试验检验费、化学药品、破损、会务费、交际应酬费等,信息分类,-,内部使用,POH:Production overhead,DF,制造费用,产量（,UC,）,=,单位制造费用,财务,信息分类,-,内部使用,以,2010,年,6,月,的数据举例,：,000,2010.06,2010 Act,2010 BP,2009 Act,Gap(Act VS BP),Gap(Act VS PY),POH/UC,1.68,0.87,1.57,0.80,0.10,UC(000),881.62,1,818.54,1,390.45,-936.92,-508.83,Production overhead/UC,1.43,0.87,0.84,0.56,0.59,-Staff cost,0.48,0.25,0.42,0.23,0.06,-Depreciation&Amortization,0.52,0.26,0.44,0.26,0.08,-Water&Electricity,0.09,0.17,0.16,-0.09,-0.07,-Consumables,0.00,-,0.01,0.00,-0.01,-Repair&Maintenance,0.10,0.04,0.09,0.06,0.01,-OU cost paid by HO,-,-,-,-,-,-SD cost,-,-,-,-,-,-Others,0.25,0.16,0.46,0.09,-0.21,Production overhead,1,263.04,1,588.97,1,168.43,-325.92,94.61,-Staff cost,422.28,447.63,337.01,-25.35,85.27,-Depreciation&Amortization,456.04,465.48,433.28,-9.44,22.75,-Water&Electricity,76.82,316.54,136.28,-239.72,-59.46,-Consumables,2.06,-,0.59,2.06,1.47,-Repair&Maintenance,86.02,75.21,89.81,10.81,-3.79,-OU cost paid by HO,-,-,-,-,-,-SD cost,-,-,-,-,-,-Others,219.82,284.11,171.45,-64.29,48.37,POH(,单位制造费用）,POH(,制造费用）,信息分类,-,内部使用,若有疑问，欢迎咨询,信息分类,-,内部使用,