總生產(chǎn)成本分析表

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1、總生產(chǎn)成本分析表共27頁第1頁被審計單位名稱：查驗人員：日期：索引號：所屬時期或截至?xí)r間：復(fù)核人員：日期：金額單位：人民幣元項目1月份2月份3月份4月份5月份6月份7月份8月份9月份10月份11月份12月份合計結(jié)構(gòu)排序期初數(shù)8301.0064610.71122952.90167701.72238275.17308992.49382729.58447371.64496370.08551884.11600506.81647191.85直接材料35585.2645440.2737489.7552327.1948887.0355508.3045837.0935190.6142367.9532297.4

2、738359.3541801.31511091.5661.4%1直接人工23578.1517854.8512637.0920436.7525065.7221896.2622738.1321313.8120120.2319873.4115144.2916523.62237182.3328.5%2制造費用3357.725584.644278.316354.744734.166473.604572.514745.674923.285505.325518.255505.5661553.767.4%3其他1715.171442.431426.001308.102172.492080.572480.661

3、594.991802.871743.642677.132215.4722659.512.7%合計64236.3070322.1955831.1680426.7780859.4185958.7375628.3962845.0869214.3359419.8461699.0166045.96832487.17100.0%本期轉(zhuǎn)出7926.5811980.0011082.349853.3210142.0812221.6510986.3213846.6413700.3010797.1415013.9713820.41141370.78期末數(shù)64610.71122952.90167701.7223827

4、5.17308992.49382729.58447371.64496370.08551884.11600506.81647191.85699417.39699417.39直接材料比重55.4%64.6%67.1%65.1%60.5%64.6%60.6%56.0%61.2%54.4%62.2%63.3%平均數(shù)：69373.93直接人工比重36.7%25.4%22.6%25.4%31.0%25.5%30.1%33.9%29.1%33.4%24.5%25.0%標(biāo)準(zhǔn)差：9086.03制造費用比重5.2%7.9%7.7%7.9%5.9%7.5%6.0%7.6%7.1%9.3%8.9%8.3%其他比重2.

5、7%2.1%2.6%1.6%2.7%2.4%3.3%2.5%2.6%2.9%4.3%3.4%合計100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%一、生產(chǎn)成本趨勢表二、生產(chǎn)成本結(jié)構(gòu)圖審計結(jié)論：三、生產(chǎn)成本明細(xì)趨勢表四、生產(chǎn)成本明細(xì)結(jié)構(gòu)圖1234567891011120.00 20000.00 40000.00 60000.00 80000.00 100000.00 生產(chǎn)成本直接材料61%直接人工29%制造費用7%其他3%直接材料直接人工制造費用其他1234567891011120.00 10000.0

6、0 20000.00 30000.00 40000.00 50000.00 60000.00 直接材料直接人工制造費用其他1234567891011120.0%10.0%20.0%30.0%40.0%50.0%60.0%70.0%80.0%直接材料直接人工制造費用其他總生產(chǎn)成本分析表共27頁第2頁1234567891011120.00 10000.00 20000.00 30000.00 40000.00 50000.00 60000.00 直接材料直接人工制造費用其他1234567891011120.0%10.0%20.0%30.0%40.0%50.0%60.0%70.0%80.0%直接材料

7、直接人工制造費用其他總生產(chǎn)成本年度比較表被審計單位名稱：查驗人員：日期：索引號：所屬時期或截至?xí)r間：復(fù)核人員：日期：金額單位：人民幣元項目上年數(shù)本年數(shù)增減金額增減比率 金額排序 比率排序 上年結(jié)構(gòu)本年結(jié)構(gòu)結(jié)構(gòu)增減增減排序結(jié)論直接材料919659.70511091.56-408568.14-44.4%1486.0%61.4%-24.6%2關(guān)注直接人工10565.79237182.33226616.542144.8%211.0%28.5%27.5%1關(guān)注制造費用137782.3461553.76-76228.58-55.3%3312.9%7.4%-5.5%3關(guān)注其他1762.0222659.512

8、0897.491186.0%420.2%2.7%2.6%4關(guān)注合計1069769.86832487.17-237282.69-22.2%100.0%100.0%一、生產(chǎn)成本趨勢圖二、生產(chǎn)成本結(jié)構(gòu)趨勢圖三、生產(chǎn)成本每月結(jié)轉(zhuǎn)數(shù)趨勢圖四、生產(chǎn)成本每月結(jié)余數(shù)趨勢圖平均數(shù)：11780.90平均數(shù)：394000.37標(biāo)準(zhǔn)差：1960.91標(biāo)準(zhǔn)差：204748.78相關(guān)系數(shù)：-0.2055異常相關(guān)系數(shù)：-0.1684異常直接材料直接人工制造費用其他0.00 100000.00 200000.00 300000.00 400000.00 500000.00 600000.00 700000.00 800000

9、.00 900000.00 1000000.00 上年數(shù)本年數(shù)直接材料直接人工制造費用其他0.0%10.0%20.0%30.0%40.0%50.0%60.0%70.0%80.0%90.0%100.0%上年結(jié)構(gòu)本年結(jié)構(gòu)1234567891011120.00 20000.00 40000.00 60000.00 80000.00 100000.00 本期發(fā)生本期轉(zhuǎn)出1234567891011120.00 100000.00 200000.00 300000.00 400000.00 500000.00 600000.00 700000.00 800000.00 本期發(fā)生期末數(shù)生產(chǎn)成本匯總表共27頁

10、第4頁被審計單位名稱：查驗人員：日期：索引號：所屬時期或截至?xí)r間：復(fù)核人員：日期：金額單位：人民幣元項目期初數(shù)直接材料直接人工制造費用其他合計本期轉(zhuǎn)出轉(zhuǎn)出數(shù)量單位成本期末數(shù)直接材料比重直接人工比重制造費用比重其他比重本年結(jié)構(gòu)結(jié)構(gòu)排序上年發(fā)生額上年結(jié)構(gòu)A50.0063748.0234932.693715.173485.61105881.505966.59596.1410.0199964.91 60.2%33.0%3.5%3.3%12.7%374807.508.1%B100.0069899.7524978.936683.802811.64104374.116465.95528.3012.24980

11、08.17 67.0%23.9%6.4%2.7%12.5%410893.841.2%C10.0078166.6029657.597808.432181.20117813.825991.21627.319.55111832.61 66.3%25.2%6.6%1.9%14.1%19535.731.0%D1000.0065102.9724800.497596.432599.94100099.835952.36512.2811.6295147.48 65.0%24.8%7.6%2.6%12.0%671522.107.8%E300.0067927.3630486.364896.733117.201064

12、27.667564.23712.7410.6199163.43 63.8%28.6%4.6%2.9%12.8%239690.654.3%F50.0053363.8624675.386253.522582.8886875.636644.91748.538.8880280.72 61.4%28.4%7.2%3.0%10.4%722964.912.5%G321.0056722.0637739.576151.542867.18103480.346824.43652.6510.4696976.91 54.8%36.5%5.9%2.8%12.4%559500.726.5%H100.006630.63318

13、1.632170.37319.5212302.1517973.6732765.700.55-5571.52 53.9%25.9%17.6%2.6%1.5%977718.818.5%I4000.004399.472614.861642.33357.429014.0713628.6724642.480.55-614.60 48.8%29.0%18.2%4.0%1.1%1697590.48 10.6%J100.003714.573378.821984.80256.869335.0414955.5226532.220.56-5520.47 39.8%36.2%21.3%2.8%1.1%1457204.

14、996.2%K500.007115.662968.031861.90288.9612234.5517353.4331738.840.55-4618.89 58.2%24.3%15.2%2.4%1.5%1031318.253.4%L600.003918.862808.702138.25225.749091.5514264.2425719.780.55-4572.69 43.1%30.9%23.5%2.5%1.1%1597688.85 10.6%M200.004984.783225.221491.55340.8210042.3613205.3524377.230.54-2962.99 49.6%3

15、2.1%14.9%3.4%1.2%1323337.882.5%N150.007037.623225.221491.55340.8212095.2118460.7333696.230.55-6215.52 58.2%26.7%12.3%2.8%1.5%1222416.032.4%O250.003846.792898.191491.55271.208507.7313168.6623439.140.56-4410.93 45.2%34.1%17.5%3.2%1.0%1768960.397.5%P360.007554.083602.621480.10340.8212977.6218401.163319

16、9.690.55-5063.54 58.2%27.8%11.4%2.6%1.6%881137.568.8%Q210.006958.493199.791738.95330.1112227.3317496.1831792.570.55-5058.85 56.9%26.2%14.2%2.7%1.5%1173144.668.0%合計8301.00511091.56238374.0860596.9522717.90832780.50204317.27292281.84636764.22#919433.34 100.0%一、生產(chǎn)成本本年結(jié)構(gòu)圖二、生產(chǎn)成本上年結(jié)構(gòu)圖A13%B12%C14%D12%E13%F

17、10%G12%H1%I1%J1%K1%L1%M1%N1%O1%P1%Q1%ABCDEFGHIJKLMNOPQA8%B1%C1%D8%E4%F3%G6%H8%I11%J6%K3%L11%M3%N2%O8%P9%Q8%ABCDEFGHIJKLMNOPQ生產(chǎn)成本匯總表共27頁第5頁被審計單位名稱：查驗人員：日期：索引號：所屬時期或截至?xí)r間：復(fù)核人員：日期：金額單位：人民幣元三、結(jié)構(gòu)變動圖四、生產(chǎn)成本對比圖四、費用比重圖五、發(fā)生額與結(jié)轉(zhuǎn)數(shù)對比ABCDEFGHIJKLMNOPQ0.0%2.0%4.0%6.0%8.0%10.0%12.0%14.0%16.0%上年結(jié)構(gòu)本年結(jié)構(gòu)ABCDEFGHIJKLMNOP

18、Q0.0020000.0040000.0060000.0080000.00100000.00120000.00140000.00上年生產(chǎn)成本本年生產(chǎn)成本ABCDEFGHIJKLMNOPQ0.0%20.0%40.0%60.0%80.0%100.0%120.0%直接材料比重直接人工比重制造費用比重其他比重ABCDEFGHIJKLMNOPQ0.0050000.00100000.00150000.00發(fā)生額結(jié)轉(zhuǎn)數(shù)A產(chǎn)品成本分析表共27頁第6頁被審計單位名稱：查驗人員：日期：索引號：所屬時期或截至?xí)r間：復(fù)核人員：日期：金額單位：人民幣元產(chǎn)品名稱項目1月份2月份3月份4月份5月份6月份7月份8月份9月份1

19、0月份11月份12月份合計A期初數(shù)50.0012386.9417315.4022411.2736803.2647297.1051526.1356608.1268932.2874990.6781229.4587069.7550.00直接材料7732.603027.384047.219723.708579.763896.691489.298427.074387.471461.121751.069224.6863748.02直接人工4311.732078.68789.903688.152338.82629.972968.444059.361930.884264.123971.883900.76349

20、32.69制造費用62.0826.09448.70877.9026.40525.51247.23301.9294.39247.68632.73224.543715.17其他305.9246.09244.86384.14235.3137.04403.40357.74239.07495.95365.88370.223485.61合計12412.325178.245530.6714673.8811180.295089.215108.3613146.106651.826468.876721.5413720.21105881.50本期轉(zhuǎn)出75.38249.79434.79281.89686.45860.

21、1826.36821.95593.42230.09881.24825.055966.59轉(zhuǎn)出數(shù)量3.4145.2562.4793.9449.8342.6154.5870.7479.5614.9616.3562.43596.14單位成本22.095.526.963.0013.7720.190.4811.627.4615.3853.9113.2110.01期末數(shù)12386.9417315.4022411.2736803.2647297.1051526.1356608.1268932.2874990.6781229.4587069.7599964.9199964.91直接材料比重62.3%58.5%

22、73.2%66.3%76.7%76.6%29.2%64.1%66.0%22.6%26.1%67.2%60.2%直接人工比重34.7%40.1%14.3%25.1%20.9%12.4%58.1%30.9%29.0%65.9%59.1%28.4%33.0%制造費用比重0.5%0.5%8.1%6.0%0.2%10.3%4.8%2.3%1.4%3.8%9.4%1.6%3.5%其他比重2.5%0.9%4.4%2.6%2.1%0.7%7.9%2.7%3.6%7.7%5.4%2.7%3.3%合計100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100

23、.0%100.0%100.0%100.0%一、費用結(jié)構(gòu)對比表二、產(chǎn)量和單位成本變動表三、費用變動趨勢表1234567891011120.0%20.0%40.0%60.0%80.0%100.0%直接材料比重直接人工比重制造費用比重其他比重1234567891011120.00 20.00 40.00 60.00 80.00 100.00 轉(zhuǎn)出數(shù)量單位成本1234567891011120.00 2000.00 4000.00 6000.00 8000.00 10000.00 12000.00 直接材料直接人工制造費用其他轉(zhuǎn)出數(shù)量A產(chǎn)品成本分析表共27頁第7頁1234567891011120.00

24、2000.00 4000.00 6000.00 8000.00 10000.00 12000.00 直接材料直接人工制造費用其他轉(zhuǎn)出數(shù)量B產(chǎn)品成本分析表共27頁第8頁被審計單位名稱：查驗人員：日期：索引號：所屬時期或截至?xí)r間：復(fù)核人員：日期：金額單位：人民幣元產(chǎn)品名稱項目1月份2月份3月份4月份5月份6月份7月份8月份9月份10月份11月份12月份合計B期初數(shù)100.004957.4311705.9817488.8426852.5036644.0850833.1762047.9065061.0376217.3078278.5989952.63100.00直接材料1069.565411.7752

25、10.607192.057002.868819.369893.77267.578396.111621.669591.645422.8269899.75直接人工4198.82891.27721.401788.483110.764186.65693.732815.362108.93614.611881.131967.8124978.93制造費用217.41839.43144.86909.1771.14936.14767.41286.28885.46497.98161.93966.606683.80其他132.618.76207.40111.61259.85461.53498.46112.96229

26、.61248.87117.01422.972811.64合計5618.417151.226284.2510001.3010444.6114403.6711853.373482.1711620.102983.1111751.718780.19104374.11本期轉(zhuǎn)出760.99402.66501.39637.64653.03214.59638.63469.04463.83921.8377.66724.666465.95轉(zhuǎn)出數(shù)量81.7889.7064.8517.7327.9012.967.6170.6337.3022.2355.8339.78528.30單位成本9.314.497.7335.9

27、623.4116.5583.976.6412.4341.471.3918.2212.24期末數(shù)4957.4311705.9817488.8426852.5036644.0850833.1762047.9065061.0376217.3078278.5989952.6398008.1798008.17直接材料比重19.0%75.7%82.9%71.9%67.0%61.2%83.5%7.7%72.3%54.4%81.6%61.8%67.0%直接人工比重74.7%12.5%11.5%17.9%29.8%29.1%5.9%80.9%18.1%20.6%16.0%22.4%23.9%制造費用比重3.9%

28、11.7%2.3%9.1%0.7%6.5%6.5%8.2%7.6%16.7%1.4%11.0%6.4%其他比重2.4%0.1%3.3%1.1%2.5%3.2%4.2%3.2%2.0%8.3%1.0%4.8%2.7%合計100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%一、費用結(jié)構(gòu)對比表二、產(chǎn)量和單位成本變動表三、費用變動趨勢表1234567891011120.0%20.0%40.0%60.0%80.0%100.0%直接材料比重直接人工比重制造費用比重其他比重1234567891011120

29、.00 20.00 40.00 60.00 80.00 100.00 轉(zhuǎn)出數(shù)量單位成本1234567891011120.00 2000.00 4000.00 6000.00 8000.00 10000.00 12000.00 直接材料直接人工制造費用其他轉(zhuǎn)出數(shù)量B產(chǎn)品成本分析表共27頁第9頁1234567891011120.00 2000.00 4000.00 6000.00 8000.00 10000.00 12000.00 直接材料直接人工制造費用其他轉(zhuǎn)出數(shù)量C產(chǎn)品成本分析表共27頁第10頁被審計單位名稱：查驗人員：日期：索引號：所屬時期或截至?xí)r間：復(fù)核人員：日期：金額單位：人民幣元產(chǎn)品名

30、稱項目1月份2月份3月份4月份5月份6月份7月份8月份9月份10月份11月份12月份合計C期初數(shù)10.008859.5717639.1424347.6732528.6044387.3655133.6367400.7179761.2687298.0897676.27107681.9410.00直接材料6113.607834.646423.553756.689364.797606.898227.837414.332750.779210.947071.292391.3078166.60直接人工2827.63961.90124.724029.032035.743068.523899.504387.83

31、4142.99905.012324.60950.1329657.59制造費用290.80344.68809.10893.86630.35594.69223.23510.95788.04906.38908.74907.627808.43其他89.64106.56190.9273.07261.88178.26196.47118.94274.7245.74324.86320.152181.20合計9321.679247.777548.298752.6312292.7711448.3612547.0412432.047956.5211068.0710629.484569.20117813.82本期轉(zhuǎn)出

32、472.09468.21839.76571.70434.00702.09279.9671.49419.70689.87623.81418.535991.21轉(zhuǎn)出數(shù)量68.9333.651.3811.8491.5445.6773.7889.0554.9033.1560.3663.07627.31單位成本6.8513.92610.3448.294.7415.373.790.807.6420.8110.336.649.55期末數(shù)8859.5717639.1424347.6732528.6044387.3655133.6367400.7179761.2687298.0897676.27107681.9

33、4111832.61111832.61直接材料比重65.6%84.7%85.1%42.9%76.2%66.4%65.6%59.6%34.6%83.2%66.5%52.3%66.3%直接人工比重30.3%10.4%1.7%46.0%16.6%26.8%31.1%35.3%52.1%8.2%21.9%20.8%25.2%制造費用比重3.1%3.7%10.7%10.2%5.1%5.2%1.8%4.1%9.9%8.2%8.5%19.9%6.6%其他比重1.0%1.2%2.5%0.8%2.1%1.6%1.6%1.0%3.5%0.4%3.1%7.0%1.9%合計100.0%100.0%100.0%100.

34、0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%一、費用結(jié)構(gòu)對比表二、產(chǎn)量和單位成本變動表三、費用變動趨勢表1234567891011120.0%20.0%40.0%60.0%80.0%100.0%直接材料比重直接人工比重制造費用比重其他比重1234567891011120.00 100.00 200.00 300.00 400.00 500.00 600.00 700.00 轉(zhuǎn)出數(shù)量單位成本1234567891011120.00 2000.00 4000.00 6000.00 8000.00 10000.00 直接材料直接人工制

35、造費用其他轉(zhuǎn)出數(shù)量C產(chǎn)品成本分析表共27頁第11頁1234567891011120.00 2000.00 4000.00 6000.00 8000.00 10000.00 直接材料直接人工制造費用其他轉(zhuǎn)出數(shù)量D產(chǎn)品成本分析表共27頁第12頁被審計單位名稱：查驗人員：日期：索引號：所屬時期或截至?xí)r間：復(fù)核人員：日期：金額單位：人民幣元產(chǎn)品名稱項目1月份2月份3月份4月份5月份6月份7月份8月份9月份10月份11月份12月份合計D期初數(shù)1000.0012034.9518189.5026147.9429373.5535749.1147865.6157384.8963960.3674153.60797

36、24.9285643.901000.00直接材料8666.421627.797605.082447.362096.569117.207524.393911.566743.902567.424248.098547.2165102.97直接人工1954.814455.34510.4839.153688.422258.181498.442938.653171.462672.04872.78740.7424800.49制造費用790.85231.30244.48857.96687.98990.78925.85630.66704.15506.62341.95683.857596.43其他252.5414

37、6.64132.2742.77240.14271.17417.4951.30425.3610.72471.23138.312599.94合計11664.636461.078492.313387.236713.1012637.3310366.177532.1611044.865756.805934.0510110.12100099.83本期轉(zhuǎn)出629.68306.53533.87161.63337.54520.84846.89956.69851.62185.4815.07606.545952.36轉(zhuǎn)出數(shù)量58.2148.3071.794.1427.9871.6155.6413.2551.4765

38、.027.4837.40512.28單位成本10.826.357.4439.0512.067.2715.2272.2016.552.852.0116.2211.62期末數(shù)12034.9518189.5026147.9429373.5535749.1147865.6157384.8963960.3674153.6079724.9285643.9095147.4895147.48直接材料比重74.3%25.2%89.6%72.3%31.2%72.1%72.6%51.9%61.1%44.6%71.6%84.5%65.0%直接人工比重16.8%69.0%6.0%1.2%54.9%17.9%14.5%3

39、9.0%28.7%46.4%14.7%7.3%24.8%制造費用比重6.8%3.6%2.9%25.3%10.2%7.8%8.9%8.4%6.4%8.8%5.8%6.8%7.6%其他比重2.2%2.3%1.6%1.3%3.6%2.1%4.0%0.7%3.9%0.2%7.9%1.4%2.6%合計100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%一、費用結(jié)構(gòu)對比表二、產(chǎn)量和單位成本變動表三、費用變動趨勢表1234567891011120.0%20.0%40.0%60.0%80.0%100.0%直

40、接材料比重直接人工比重制造費用比重其他比重1234567891011120.00 10.00 20.00 30.00 40.00 50.00 60.00 70.00 80.00 轉(zhuǎn)出數(shù)量單位成本1234567891011120.00 2000.00 4000.00 6000.00 8000.00 10000.00 直接材料直接人工制造費用其他轉(zhuǎn)出數(shù)量D產(chǎn)品成本分析表共27頁第13頁1234567891011120.00 2000.00 4000.00 6000.00 8000.00 10000.00 直接材料直接人工制造費用其他轉(zhuǎn)出數(shù)量E產(chǎn)品成本分析表共27頁第14頁被審計單位名稱：查驗人員：

41、日期：索引號：所屬時期或截至?xí)r間：復(fù)核人員：日期：金額單位：人民幣元產(chǎn)品名稱項目1月份2月份3月份4月份5月份6月份7月份8月份9月份10月份11月份12月份合計E期初數(shù)300.001856.8812186.1523542.4837035.2647642.9659002.6873059.7178182.9587070.3693972.5296008.89300.00直接材料474.559521.276715.968656.418049.748360.249280.754491.118722.373000.375.18649.4167927.36直接人工1720.22278.554886.394

42、626.192544.403148.004588.851090.88775.383460.921781.631584.9430486.36制造費用6.73905.69252.08377.16405.37399.37737.4233.7632.57583.63305.00857.974896.73其他284.42493.60168.40122.04454.74229.80173.82254.72169.91269.48285.99210.283117.20合計2485.9311199.1112022.8313781.8011454.2612137.4114780.845870.469700.22

43、7314.402377.803302.61106427.66本期轉(zhuǎn)出929.05869.84666.50289.02846.56777.68723.81747.23812.80412.24341.43148.067564.23轉(zhuǎn)出數(shù)量22.6172.5759.324.1366.1456.6262.8699.2664.2186.6267.7650.64712.74單位成本41.0811.9911.2470.0212.8013.7411.517.5312.664.765.042.9210.61期末數(shù)1856.8812186.1523542.4837035.2647642.9659002.68730

44、59.7178182.9587070.3693972.5296008.8999163.4399163.43直接材料比重19.1%85.0%55.9%62.8%70.3%68.9%62.8%76.5%89.9%41.0%0.2%19.7%63.8%直接人工比重69.2%2.5%40.6%33.6%22.2%25.9%31.0%18.6%8.0%47.3%74.9%48.0%28.6%制造費用比重0.3%8.1%2.1%2.7%3.5%3.3%5.0%0.6%0.3%8.0%12.8%26.0%4.6%其他比重11.4%4.4%1.4%0.9%4.0%1.9%1.2%4.3%1.8%3.7%12.

45、0%6.4%2.9%合計100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%一、費用結(jié)構(gòu)對比表二、產(chǎn)量和單位成本變動表三、費用變動趨勢表1234567891011120.0%20.0%40.0%60.0%80.0%100.0%直接材料比重直接人工比重制造費用比重其他比重1234567891011120.00 20.00 40.00 60.00 80.00 100.00 120.00 轉(zhuǎn)出數(shù)量單位成本1234567891011120.00 2000.00 4000.00 6000.00 800

46、0.00 10000.00 直接材料直接人工制造費用其他轉(zhuǎn)出數(shù)量E產(chǎn)品成本分析表共27頁第15頁1234567891011120.00 2000.00 4000.00 6000.00 8000.00 10000.00 直接材料直接人工制造費用其他轉(zhuǎn)出數(shù)量F產(chǎn)品成本分析表共27頁第16頁被審計單位名稱：查驗人員：日期：索引號：所屬時期或截至?xí)r間：復(fù)核人員：日期：金額單位：人民幣元產(chǎn)品名稱項目1月份2月份3月份4月份5月份6月份7月份8月份9月份10月份11月份12月份合計F期初數(shù)50.008079.6317676.8920432.6530529.6439644.4246810.8456763.7

47、859549.1165306.3670597.3277541.4250.00直接材料5967.618276.542385.319738.344068.595133.085256.39322.085271.17355.685021.711567.3553363.86直接人工1793.071257.58169.56257.014334.002073.954760.821884.101030.534733.731497.68883.3624675.38制造費用345.38738.43170.20263.31779.36682.57158.38964.05150.37915.18967.69118.6

48、06253.52其他236.73287.97138.4013.75168.25259.40192.05315.251.60245.99318.11405.382582.88合計8342.7910560.522863.4610272.419350.208149.0010367.653485.486453.676250.587805.192974.6886875.63本期轉(zhuǎn)出313.17963.25107.70175.43235.41982.59414.70700.15696.41959.63861.09235.386644.91轉(zhuǎn)出數(shù)量32.2347.9874.5375.0376.7070.44

49、72.1980.5459.2468.2164.4826.98748.53單位成本9.7220.081.452.343.0713.955.748.6911.7614.0713.358.738.88期末數(shù)8079.6317676.8920432.6530529.6439644.4246810.8456763.7859549.1165306.3670597.3277541.4280280.7280280.72直接材料比重71.5%78.4%83.3%94.8%43.5%63.0%50.7%9.2%81.7%5.7%64.3%52.7%61.4%直接人工比重21.5%11.9%5.9%2.5%46.4

50、%25.5%45.9%54.1%16.0%75.7%19.2%29.7%28.4%制造費用比重4.1%7.0%5.9%2.6%8.3%8.4%1.5%27.7%2.3%14.6%12.4%4.0%7.2%其他比重2.8%2.7%4.8%0.1%1.8%3.2%1.9%9.0%0.0%3.9%4.1%13.6%3.0%合計100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%一、費用結(jié)構(gòu)對比表二、產(chǎn)量和單位成本變動表三、費用變動趨勢表1234567891011120.0%20.0%40.0%60

51、.0%80.0%100.0%直接材料比重直接人工比重制造費用比重其他比重1234567891011120.00 20.00 40.00 60.00 80.00 100.00 轉(zhuǎn)出數(shù)量單位成本1234567891011120.00 2000.00 4000.00 6000.00 8000.00 10000.00 12000.00 直接材料直接人工制造費用其他轉(zhuǎn)出數(shù)量F產(chǎn)品成本分析表共27頁第17頁1234567891011120.00 2000.00 4000.00 6000.00 8000.00 10000.00 12000.00 直接材料直接人工制造費用其他轉(zhuǎn)出數(shù)量G產(chǎn)品成本分析表共27頁第

52、18頁被審計單位名稱：查驗人員：日期：索引號：所屬時期或截至?xí)r間：復(fù)核人員：日期：金額單位：人民幣元產(chǎn)品名稱項目1月份2月份3月份4月份5月份6月份7月份8月份9月份10月份11月份12月份合計G期初數(shù)321.005891.2614886.5618664.1528696.5839340.6951320.0553965.6860931.6166857.7677007.6584016.50321.00直接材料1710.933597.35311.735865.825181.127298.96598.236733.381233.549295.305753.719142.0156722.06直接人工39

53、97.404929.023196.613701.984989.584146.622035.24264.334541.21727.88885.314324.3937739.57制造費用177.03721.51592.76450.09727.04938.65187.33443.84669.91310.10689.96243.306151.54其他227.0261.67125.85236.84304.36374.83372.90157.85140.01238.42466.26161.172867.18合計6112.389309.554226.9410254.7311202.0912759.06319

54、3.697599.406584.6810571.697795.2413870.87103480.34本期轉(zhuǎn)出542.11314.26449.35222.30557.99779.69548.07633.47658.53421.79786.40910.456824.43轉(zhuǎn)出數(shù)量86.252.9726.5292.4647.1387.5584.2827.4479.6585.1533.010.26652.65單位成本6.29105.8216.942.4011.848.916.5023.098.274.9523.833559.7210.46期末數(shù)5891.2614886.5618664.1528696.5

55、839340.6951320.0553965.6860931.6166857.7677007.6584016.5096976.9196976.91直接材料比重28.0%38.6%7.4%57.2%46.3%57.2%18.7%88.6%18.7%87.9%73.8%65.9%54.8%直接人工比重65.4%52.9%75.6%36.1%44.5%32.5%63.7%3.5%69.0%6.9%11.4%31.2%36.5%制造費用比重2.9%7.8%14.0%4.4%6.5%7.4%5.9%5.8%10.2%2.9%8.9%1.8%5.9%其他比重3.7%0.7%3.0%2.3%2.7%2.9%

56、11.7%2.1%2.1%2.3%6.0%1.2%2.8%合計100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%100.0%一、費用結(jié)構(gòu)對比表二、產(chǎn)量和單位成本變動表三、費用變動趨勢表1234567891011120.0%20.0%40.0%60.0%80.0%100.0%直接材料比重直接人工比重制造費用比重其他比重1234567891011120.00 500.00 1000.00 1500.00 2000.00 2500.00 3000.00 3500.00 4000.00 轉(zhuǎn)出數(shù)量單位成本123

57、4567891011120.00 2000.00 4000.00 6000.00 8000.00 10000.00 直接材料直接人工制造費用其他轉(zhuǎn)出數(shù)量G產(chǎn)品成本分析表共27頁第19頁1234567891011120.00 2000.00 4000.00 6000.00 8000.00 10000.00 直接材料直接人工制造費用其他轉(zhuǎn)出數(shù)量其他產(chǎn)品成本表共27頁第20頁被審計單位名稱：查驗人員：日期：索引號：所屬時期或截至?xí)r間：復(fù)核人員：日期：金額單位：人民幣元產(chǎn)品名稱項目1月份2月份3月份4月份5月份6月份7月份8月份9月份10月份11月份12月份合計H期初數(shù)100.00371.11371.

58、11318.801042.511519.371226.871110.25799.101016.461077.241966.07100.00直接材料947.14912.09838.33492.0926.80448.01124.75342.74281.28654.48873.58689.336630.63直接人工474.58102.16391.45495.71489.8155.02453.29392.9844.0479.78135.2767.543181.63制造費用146.07163.44205.33265.59240.48263.1939.48242.4413.83297.3155.64237

59、.562170.37其他4.3731.9421.6446.4827.9040.9648.069.848.000.4342.6437.27319.52合計1572.161209.631456.741299.87785.00807.18665.58988.00347.151032.001107.131031.7112302.15本期轉(zhuǎn)出1301.051261.94785.3499.31600.641216.301093.351081.7969.0182.39952.531081.0917973.67轉(zhuǎn)出數(shù)量234.99440.75224.02180.15396.17360.22353.87432.

60、61241.60389.18204.12227.9632765.70單位成本5.542.863.510.551.523.383.092.500.290.214.674.740.55期末數(shù)371.11318.801042.511519.371226.871110.25799.101016.461077.241966.071231.841916.69-5571.52I期初數(shù)4000.004455.984455.984229.564069.393849.353332.653275.593617.282600.463580.462401.334000.00直接材料100.36531.10510.981

61、21.50140.91312.69131.06138.98391.60887.30534.94598.044399.47直接人工421.41263.85140.48272.0218.65166.57320.29414.13301.4390.8550.40154.762614.86制造費用161.5662.02267.7426.05197.15122.29126.35125.58272.216.6812.12262.571642.33其他36.4032.6428.4248.9141.884.483.6318.9527.6445.1742.4226.88357.42合計719.75889.6194

62、7.62468.48398.59606.04581.33697.65992.871029.99639.881042.269014.07本期轉(zhuǎn)出263.771116.021334.21848.691135.331179.80296.701372.771029.691229.12727.411471.6313628.67轉(zhuǎn)出數(shù)量204.0452.91237.34301.31341.84432.26473.97437.87384.97227.0949.35460.8424642.48單位成本1.2921.095.622.823.322.730.633.142.675.4114.743.190.55期

63、末數(shù)4455.984229.564069.393849.353332.653275.593617.282600.463580.462401.333492.931971.96-614.60J期初數(shù)100.00-176.49-176.49-569.72-147.51263.56-252.13-187.20-499.74-412.17-1115.16-335.20100.00直接材料284.93424.7157.96657.0541.0818.62298.02119.24355.2561.31485.37911.033714.57直接人工423.01348.67193.69393.50432.064

64、98.9620.30322.92210.85153.10173.00208.743378.82制造費用103.38243.40124.4772.52229.1071.89165.96116.06242.36169.13187.66258.871984.80其他3.4348.388.403.3014.222.5345.6027.8846.099.2436.5511.24256.86合計814.751065.16384.521126.38716.47592.00529.88586.10854.55392.78882.581389.889335.04本期轉(zhuǎn)出1091.241458.38355.532

65、93.10821.101042.77777.49811.061469.96315.82845.08806.0314955.52轉(zhuǎn)出數(shù)量35.0423.16205.3271.39413.75396.22138.41266.27400.4335.87309.43378.8026532.22單位成本31.1462.981.734.111.982.635.623.053.678.802.732.130.56期末數(shù)-176.49-569.72-147.51263.56-252.13-187.20-499.74-412.17-1115.16-335.20-1077.65248.65-5520.47K期初數(shù)

66、500.001171.931171.931143.881372.601095.542040.661854.401221.311979.931078.722993.93500.00直接材料517.06305.9196.23328.57846.26929.30282.43736.08874.61985.81324.59888.827115.66直接人工299.90421.0619.73207.96160.99266.27124.24396.96306.52219.19406.13139.072968.03制造費用80.3112.86280.51265.3870.46164.13172.6695.5079.42235.52266.02139.131861.90其他1.254.6426.9236.2037.1544.478.2033.5946.8416.8331.021.83288.96合計898.52744.47423.39838.121114.871404.17587.521262.131307.391457.351027.761168.8512234.55本期轉(zhuǎn)出226.59772.52