企业成本分析案例

企业成本 分析 定性数据统计分析pdf销售业绩分析模板建筑结构震害分析销售进度分析表京东商城竞争战略分析 案例 我们办企业搞经营，目的就是要追求经济效益，在现在商品经济社会，只有追求经济效益，企业才能生存发展，才能达到企业价值最大化的目标。要取得良好的经济效益，进行成本管理和控制是的一项十分重要的措施。对一个企业来说，材料物资消耗和产量的多少、生产设备和资金利用是否合理、经营管理水平的好坏、劳动生产率的高低都会直接或间接地从成本指标中显示出来。如何来管理、分析和控制企业的成本呢,我们可以从了解成本分析的方法着手，成本分析的方法有很多，今天我们来了解几个常用的分析方法。 一、贡献边际分析法 贡献边际也可称作边际利润，就是指产品销售收入超过变动成本的金额。贡献边际并不是企业的营业利润，它还需用来补偿固定成本。如果补偿后沿有多余，才能为企业提供利润。它可以为我们提供各种产品的盈利能力，反映能为营业净利润作出贡献大小的一个重要指标。计算 公式 小学单位换算公式大全免费下载公式下载行测公式大全下载excel公式下载逻辑回归公式下载 如下: 贡献边际=营业收入-变动成本 贡献边际率=贡献边际?营业收入 按理论方法计算的营业净利润=贡献边际-固定成本 (变动成本就是随着产品产量增减而变动的成本，包括直接料、工、费。变动成本率=变动成本?营业收入) 我的理解是在业务量十分不足的前提下，只要贡献边际大于零的业务就可以受理。因为多余的贡献边际可以用来补偿固定成本。 of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. 二、保本分析法 所谓保本，就是指企业在一定时期内的收支相等，盈亏平衡，不盈不亏，利润为零。保本分析法又叫盈亏临界分析。这种分析方法关键是保本点的确定。确定保本点可以用图解法、贡献边际法、基本等式法。 1、贡献边际法的基本公式如下: 保本量=固定成本?单位贡献边际 保本额=固定成本?贡献边际率 2、基本等式法的基本公式如下: 保本量=固定成本?(单价-单位变动成本) 保本额=单价×保本量 按此法只要知道单价、固定成本和单位变动成本就可以求得保本点。 下面我们利用 培训 焊锡培训资料ppt免费下载焊接培训教程 ppt 下载特设培训下载班长管理培训下载培训时间表下载 中心04年1-4月驾驶员培训保本分析的例子来举例 说明 关于失联党员情况说明岗位说明总经理岗位说明书会计岗位说明书行政主管岗位说明书 培训中心04年1-4月驾驶员培训保本分析 根据培训中心4月份的财务分析，驾驶员培训业务当月亏损3.24万元，为此我们计财部去培训中心了解了情况，并对该项业务的保本点作了测算，以下内容仅供参考。 一、基本资料: 培训中心现有桑塔纳教练车5辆，大货教练车5辆(目前3辆开展教练业务，1辆3月份起缺少教练员暂停，1辆停)，4辆吉普教练of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. 车停(尚未处置)。 04年1-4月共计培训驾驶员88人(报名交费人数)，培训收入 23.65万元(剔除代收理科费用)，平均每学员收费2686.36元。每学 员平均变动成本1581.82元，平均每月固定成本4.16万元 培训中心04年1-4月报表项目: 金额单位:万元 项目 1月 2月 3月 4月 合计 平均 一、驾驶员培训收入 7.76 5.71 5.01 5.17 23.65 5.91 培训人数 29 21 18 20 88 22.00 平均每生收入 0.267586 0.271905 0.278333 0.2585 0.268636 0.268636 二、变动成本 3.86 3.74 2.82 3.5 13.92 3.48 工资 1.3 1.19 1.06 1.14 4.69 1.17 燃料 1.12 1.1 1.09 1.25 4.56 1.14 修理 0.66 0.49 0.12 0.5 1.77 0.44 理科 0 0.00 制证 0.49 0.76 0.38 0.44 2.07 0.52 税金及附加 0.29 0.2 0.17 0.17 0.83 0.21 平均每生变动成本 0.133103 0.178095 0.156667 0.175000 0.158182 0.158182 变动成本率 0.4974 0.6550 0.5629 0.6770 0.5886 0.5888 三、边际利润 3.9 1.97 2.19 1.67 9.73 2.43 四、固定成本 4.16 4.95 4.05 5.27 18.43 4.61 折旧 0.91 0.91 0.91 0.91 3.64 0.91 养路费 0.5 0.5 0.5 0.5 2 0.50 保险费 0.46 0.16 0 0.25 0.87 0.22 年检年审 0.01 0.02 0 0.14 0.17 0.04 招生点租金 0.12 0.12 0.12 0.12 0.48 0.12 营运间接费用 1.46 2.27 1.47 1.38 6.58 1.65 管理费用 0.7 0.97 1.05 1.97 4.69 1.17 五、利润总额 -0.26 -2.98 -1.86 -3.6 -8.7 -2.18 二、保本点确定 采用基本等式法: 月保本量=月固定成本?(单价-单位变动成本) =46100?(2686.36-1581.82) =41.74(学员人数) 第of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passi 3 页 共 8 页 ng, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. 月保本额=单价×月保本量 =2686.36×41.74 =112128.67元 三、降低保本点的措施 1、提高收费 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 如提高平均收费标准10%(即每学员2686.36×1.1=2955元) 则:月保本量=月固定成本?(单价-单位变动成本) =46100?(2955-1581.82) =33.57(学员人数) 月保本额=单价×月保本量 =2955×33.57 =99199.35元 2、减少固定成本支出 如处置闲置资产 现4辆吉普车月折旧1540元，其中1辆买养路费1670元，2辆大货教练车(已提完折旧)买养路费5844.98元，不考虑保险费，可节约固定成本9054.98元。 则:月保本量=月固定成本?(单价-单位变动成本) =(46100-9054.98)?(2686.36-1581.82) =37045.02?1104.54 =33.54(学员人数) 月保本额=单价×月保本量 =2686.36×33.54 =90100.51元 of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. 3、既提高平均收费标准10%，又处置完闲置资产 那么:月保本量=月固定成本?(单价-单位变动成本) =(46100-9054.98)?(2955-1581.82) =37045.02?1373.18 =26.98(学员人数) 月保本额=单价×月保本量 =2955×26.98 =79725.90元 根据以上测算，驾驶员培训业务要创利或保持零利润还必须扩大培训数量，才能充分利用现有的培训资源。 三、无差别点分析法 所谓无差别点，就是两个不同方案的总成本相等时的销售量，又叫成本无差别点。 在一般情况下，一个技术装备程度高的方案往往固定成本高，变动成本低;而另一个技术装备程度低的方案则相反，固定成本低，变动成本高。当销售量在一定水平时，这两个方案的总成本相等，因而所得的利润也相同无差别。由于固定成本和变动成本的性态不同，同一产品的生产量不同，不但其总成本不同，而且其单位成本也是不同的。不同产量下单位成本的差异度，取决于成本结构(指固定成本和变动成本分别在总成本的比重)的情况。因此，如果为生产同一种产品可采用两种不同的生产方式，其各自的成本结构不同，那么，根据预测产量的多少，就可以容易地判断出哪一种生产方式更符合成本最低化原则。借助成本无差别点就能简单明确地作出判断。 目的就是要寻找两种方案优劣发生转折的数量，并根据预期的产 第of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passi 5 页 共 8 页 ng, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. 量来决定方案的取舍，以期实现成本的最低化。 成本无差别分析的第一步，是寻找不同生产方案的成本无差别点。在成本无差点的产销量上，两方案总成本相等，因此，成本无差别点的产销量的计算公式推导如下: 设:a1为甲方案的固定成本总额 a2为乙方案的固定成本总额 b1为甲方案的单位变动成本 b2为乙方案的单位变动成本 CXo为成本无差别(异)点的销售量 ( 甲方案的总成本=乙方案总成本 a1+b1cx0=a2+b2cx0 成本无差别点的销售量=(甲方案的固定成本-乙方案的固定成本)?(乙方案的变动成本-甲方案的变动成本)。 乙方案总成本 甲方案总成本 总 成Cx0 本 a1 a 2 如图表，两方案的总成本线交点即为成本无差别点。从图中可以看出，根据成本无差别点，就可以判别在多少销售量下，哪个方案总成本最低。 of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. 当销售量低于成本无差别点CX0时，乙方案总成本最低，选择乙方案较合理;当销售量高于成本无差别点CX0时，甲方案总成本较低，选择甲方案比较合理。在成本无差别点处，虽然乙方案固定成本较低，但被它的较高的单位变动成本所抵消，其总成本与甲方案相等。 举例 某公司要发展一种新产品，有两种方案可供选择。根据下列有关资料，计算成本无差别点。 单位:元 项 目 A方案 B方案 差 异 单位售价 5 5 固定成本总额 12,000 36,000 -24,000 单位变动成本 3.5 2.0 +1.5 单位边际利润 1.5 3 1.5 根据公式:成本无差别点的销售量=(甲方案的固定成本-乙方案的固定成本)?(乙方案的变动成本-甲方案的变动成本) =(36000-12000)?(3.5-2.0)=16000件 当销售量为16,000件时,计算的变动成本和利润如下: 单位:元 项 目 A方案 B方案 差 异 销售收入 5*16000=80000 5*16000=80000 0 固定成本总额 12,000 36,000 -24,000 变动成本总额 3.5*16000=56000 2*16000=32000 24000 利润 12000 12000 0 上表计算结果表明，在销售量为16,000件时，这两个方案的总 第of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passi 7 页 共 8 页 ng, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. 成本相等都是68,000元，因而所得的利润无差别都是12,000元。假设预计销售量有三种不同水平，通过下表我们对两个方案的利润情况进行计算对比。 单位:元 销售量(件) 15,000 16.000 17,000 销售收入(元) 5*15000=75.000 5*16000=80,000 5*17000=85,000 A 减:固定成本 12,000 12,000 12,000 方 变动成本 3.5*15000=52,500 3.5*16000=56,000 3.5*17000=59,500 案 利 润 10.500 12,000 13.500 销售收入(元) 5*15000=75.000 5*16000=80,000 5*17000=85,000 B 减;固定成本 36.000 36.000 36,000 方 变动成本 2*15000=30,000 2*16000=32.000 2*17000=34,000 案 利 润 9,000 12,000 15.000 当销售量低于成本无差别点时，A方案所得利润较多，应当重视固定成本低的A方案;当销售量高于成本无差别点时，B方案所得利润较多，应当重视单位变动成本低的B方案，成本无差别点有助于不同方案的选择决策。 以上是几个成本分析的方法，供大家参考。 of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.