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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,*,SBU,第,第,一,一,核,核,心,心,竞,竞,争,争,力,力,规,规,划,划,成,成,本,本,规,规,划,划,、,、,分,分,析,析,与,与,管,管,理,理,成,成,本,本,管,管,理,理,流,流,程,程,成,本,本,规,规,划,划,成,本,本,分,分,析,析,成,本,本,分,分,解,解,和,和,责,责,任,任,考,考,核,核,战,略,略,管,管,理,理,部,部,成,本,本,管,管,理,理,体,体,系,系,2002,年,年,的,的,“,“,偏,偏,差,差,分,分,析,析,”,”,分,分,析,析,什,什,么,么,？,？,成,本,本,链,链,管,管,理,理,原,材,材,料,料,采,采,购,购,领,领,用,用,采,购,购,合,合,同,同,管,管,理,理,、,、,审,审,计,计,、,、,验,验,收,收,建,立,立,帐,帐,、,、,物,物,、,、,卡,卡,登,登,记,记,编,制,制,入,入,库,库,和,和,耗,耗,用,用,汇,汇,总,总,表,表,责,任,任,部,部,门,门,：,：,采,采,购,购,、,、,生,生,产,产,、,、,财,财,务,务,工,资,资,、,、,提,提,取,取,的,的,职,职,工,工,福,福,利,利,基,基,金,金,人,员,员,考,考,核,核,、,、,劳,劳,动,动,使,用,用,人,人,事,事,管,管,理,理,软,软,件,件,编,制,制,工,工,资,资,福,福,利,利,结,结,算,算,汇,汇,总,总,表,表,责,任,任,部,部,门,门,：,：,人,人,事,事,部,部,固,定,定,资,资,产,产,折,折,旧,旧,、,、,低,低,值,值,易,易,耗,耗,品,品,摊,摊,销,销,固,定,定,资,资,产,产,台,台,帐,帐,折,旧,旧,方,方,法,法,、,、,税,税,收,收,、,、,利,利,润,润,调,调,节,节,责,任,任,部,部,门,门,：,：,车,车,间,间,、,、,财,财,务,务,制,造,造,费,费,用,用,分,分,配,配,表,表,责,任,任,部,部,门,门,：,：,车,车,间,间,、,、,财,财,务,务,在,产,产,品,品,结,结,转,转,责,任,任,部,部,门,门,车,间,间,半,半,成,成,品,品,库,库,财,务,务,产,成,成,品,品,转,入,入,发,发,出,出,结,结,存,存,责,任,任,部,部,门,门,成,品,品,库,库,、,、,销,销,售,售,财,务,务,销,售,售,成,成,本,本,责,任,任,部,部,门,门,销,售,售,财,务,务,分,析,析,预,预,测,测,责,任,任,部,部,门,门,财,务,务,、,、,计,划,划,统,统,计,计,计,划,划,决,决,策,策,责,任,任,部,部,门,门,部,门,门,经,经,理,理,执,行,行,总,总,裁,裁,计,划,划,指,指,标,标,下,下,达,达,责,任,任,部,部,门,门,总,经,经,理,理,经,营,营,目,目,标,标,销,售,售,预,预,算,算,生,产,产,预,预,算,算,直,接,接,材,材,料,料,预,预,算,算,直,接,接,人,人,工,工,预,预,算,算,制,造,造,费,费,用,用,预,预,算,算,销,售,售,与,与,管,管,理,理,费,费,用,用,预,预,算,算,专,项,项,投,投,资,资,预,预,算,算,产,品,品,成,成,本,本,预,预,算,算,现,金,金,预,预,算,算,预,计,计,损,损,益,益,表,表,预,计,计,资,资,产,产,负,负,债,债,表,表,预,计,计,现,现,金,金,流,流,量,量,表,表,成,本,本,规,规,划,划,流,流,程,程,销,售,售,收,收,入,入,预,预,计,计,表,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,600,3，200,3，400,3，700,4，000,4，000,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,个,水,水,泥,泥,厂,厂,的,的,例,例,子,子,生,产,产,成,成,本,本,、,、,销,销,售,售,费,费,用,用,和,和,管,管,理,理,费,费,用,用,预,预,算,算,表,表,流,动,动,资,资,金,金,变,变,动,动,预,预,测,测,表,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）,119,100,222,400,247,600,281,817,320,667,337,333,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,1,833,1,833,1,925,2,017,2,117,2,225,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,计,利,利,润,润,表,表,单,位,位,：,：,美,美,元,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）,238,200,1,334,400,1,485,800,1,690,900,1,924,000,2,024,000,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,201,520,538,080,629,760,648,080,742,800,773,040,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,-203,410,308,340,413,850,568,435,744,200,830.300,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）,-203,410,257,973,215,201,295,586,386,984,431,756,可供分配利润（累计数）,-203,410,54,563,269,764,565,350,952,334,1,384,090,现,金,金,流,流,量,量,表,表,预,预,测,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,-120,410,439,713,443,279,546,851,664,614,722,301,2、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,-,6,296,24,831,34,106,44,652,49,818,（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,1,685,100,167,842,400,574,408,034,412,200,393,350,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,产,负,负,债,债,表,表,（,各,各,年,年12,月,月31,日,日,）,）,单,单,位,位,：,：,美,美,元,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,-205,510,61,114,83,126,193,521,
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