总生产成本分析表.xls

总生产成本分析表 共24页第1页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 项目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月份合计结构 排 序 期初数8301.0059243.04125286.46193191.73254704.24326170.37382051.73442508.65506831.47566437.97637771.29699967.46 直接材料37825.6344625.4151668.0447396.2246274.3538703.4243823.0038615.9343206.0353980.1542872.8932264.84521255.9259.7%1 直接人工18399.8823778.3919372.4118893.4629791.5822568.1522733.9526450.3919748.6919406.9525562.9720549.72267256.5530.6%2 制造费用5237.345044.665145.044518.224301.205905.524854.385162.955506.285232.764285.515147.7160341.556.9%3 其他1972.492302.042384.451667.692210.511911.991618.042027.271639.212180.162176.241886.3823976.482.7% 合计63435.3475750.4978569.9572475.5982577.6469089.0873029.3772256.5370100.2180800.0374897.6259848.65872830.50100.0% 本期转出12493.309707.0710664.6710963.0811111.5113207.7212572.467933.7110493.719466.7112701.468889.45130204.84 期末数59243.04125286.46193191.73254704.24326170.37382051.73442508.65506831.47566437.97637771.29699967.46750926.66750926.66 直接材料比重59.6%58.9%65.8%65.4%56.0%56.0%60.0%53.4%61.6%66.8%57.2%53.9% 直接人工比重29.0%31.4%24.7%26.1%36.1%32.7%31.1%36.6%28.2%24.0%34.1%34.3% 制造费用比重8.3%6.7%6.5%6.2%5.2%8.5%6.6%7.1%7.9%6.5%5.7%8.6% 其他比重3.1%3.0%3.0%2.3%2.7%2.8%2.2%2.8%2.3%2.7%2.9%3.2% 合计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、生产成本趋势表二、生产成本结构图 审计结论： 三、生产成本明细趋势表四、生产成本明细结构图 平均数：72735.88 标准差：6343.62 0.00 20000.00 40000.00 60000.00 80000.00 100000.00 123456789101112 生产成本 直接材料 60% 直接人工 30% 制造费用 7% 其他 3% 直接材料 直接人工 制造费用 其他 0.00 10000.00 20000.00 30000.00 40000.00 50000.00 60000.00 123456789101112 直接材料 直接人工 制造费用 其他 0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% 70.0% 80.0% 123456789101112 直接材料 直接人工 制造费用 其他 总生产成本年度比较表 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 项目上年数本年数增减金额增减比率 金额排序 比率排序 上年结构本年结构结构增减增减排序结论 直接材料916389.17521255.92-395133.26-43.1%1263.7%59.7%-4.0%1关注 直接人工414302.44267256.55-147045.89-35.5%2428.8%30.6%1.8%3关注 制造费用100391.6560341.55-40050.09-39.9%337.0%6.9%-0.1%4关注 其他7548.3723976.4816428.11217.6%410.5%2.7%2.2%2关注 合计1438631.63872830.50-565801.13-39.3%100.0%100.0% 一、生产成本趋势图二、生产成本结构趋势图 三、生产成本每月结转数趋势图四、生产成本每月结余数趋势图 平均数：10850.40平均数： 412090.92 标准差：1593.34标准差： 217958.09 相关系数：-0.0405异常相关系数：-0.1159异常 0.00 100000.00 200000.00 300000.00 400000.00 500000.00 600000.00 700000.00 800000.00 900000.00 1000000.00 直接材料 直接人工 制造费用 其他 上年数 本年数 0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% 70.0% 直接材料 直接人工 制造费用 其他 上年结构 本年结构 0.00 20000.00 40000.00 60000.00 80000.00 100000.00 123456789101112 本期发生 本期转出 0.00 200000.00 400000.00 600000.00 800000.00 123456789101112 本期发生 期末数 生产成本汇总表 共24页第3页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 项目期初数直接材料直接人工制造费用其他合计本期转出转出数量单位成本期末数 直接 材料 比重 直接 人工 比重 制造 费用 比重 其他 比重 本年 结构 结 构 排 序 上年发生 额 上年结 构 A50.0082891.7537142.135303.512839.84128177.246736.68609.1311.06121490.55 64.7% 29.0%4.1%2.2% 14.7%13226.830.5% B100.0072424.8028940.056833.253406.20111604.306539.02552.6111.83105165.28 64.9% 25.9%6.1%3.1% 12.8%319283.233.1% C10.0051055.8839758.395674.312574.0199062.594509.05629.037.1794563.54 51.5% 40.1%5.7%2.6% 11.4%641408.606.7% D1000.0062215.7028215.245764.532928.7599124.226841.09517.9613.2193283.13 62.8% 28.5%5.8%3.0% 11.4%593487.43 15.2% E300.0062196.7535829.355690.543260.07106976.706856.28473.4914.48100420.43 58.1% 33.5%5.3%3.0% 12.3%461237.56 10.0% F50.0073303.6436683.944863.203069.38117920.174653.45766.156.07113316.72 62.2% 31.1%4.1%2.6% 13.5%221305.803.5% G321.0058805.9428473.085696.242933.5295908.775031.83736.746.8391197.94 61.3% 29.7%5.9%3.1% 11.0%715659.022.6% H100.005162.223673.882100.69272.1911208.9717255.7230837.570.56-5946.75 46.1% 32.8% 18.7% 2.4%1.3%1319058.843.1% I4000.006186.043791.592003.44306.2512287.3218388.6032985.610.56-2101.28 50.3% 30.9% 16.3% 2.5%1.4%1032178.235.2% J100.006823.853641.162580.09307.7813352.8819881.9136122.650.55-6429.03 51.1% 27.3% 19.3% 2.3%1.5%820516.723.3% K500.004634.793665.521836.34321.4410458.1016281.4128897.300.56-5323.31 44.3% 35.0% 17.6% 3.1%1.2%1555655.539.1% L600.005174.012939.091707.36254.0410074.5014974.9927010.890.55-4300.49 51.4% 29.2% 16.9% 2.5%1.2%1612781.462.1% M200.004377.303208.101873.85343.789803.0315115.7227408.270.55-5112.69 44.7% 32.7% 19.1% 3.5%1.1%173709.790.6% N150.007429.613208.101873.85343.7812855.3418859.4034510.700.55-5854.06 57.8% 25.0% 14.6% 2.7%1.5%991761.96 14.9% O250.006878.532452.971873.85259.5911464.9316051.3429649.700.54-4336.40 60.0% 21.4% 16.3% 2.3%1.3%1290655.88 14.8% P360.006228.622582.051641.75343.7810796.2015363.7928145.530.55-4207.59 57.7% 23.9% 15.2% 3.2%1.2%143246.700.5% Q210.005466.493436.822318.61300.6611522.5817578.6731720.520.55-5846.09 47.4% 29.8% 20.1% 2.6%1.3%1128880.304.7% 合计8301.00521255.92267641.4759635.4124065.06872597.86210918.95311573.85669979.91#614053.87 100.0% 一、生产成本本年结构图二、生产成本上年结构图 A 15% B 13% C 11% D 11% E 12% F 14% G 11% H 1% I 1% J 2% K 1% L 1% M 1% N 1% O 1% P 1% Q 1% ABCDEF GHIJKL MNOPQ A 1% B 3% C 7% D 15% E 10% F 3% G 3% H 3% I 5% J 3% K 9% L 2% M 1% N 15% O 15% P 1% Q 5% ABCDEF GHIJKL MNOPQ 生产成本汇总表 共24页第4页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 三、结构变动图四、生产成本对比图 四、费用比重图 五、发生额与结转数对比 0.0% 2.0% 4.0% 6.0% 8.0% 10.0% 12.0% 14.0% 16.0% ABCDEFGHIJKLMNOPQ 上年结构 本年结构 0.00 20000.00 40000.00 60000.00 80000.00 100000.00 120000.00 140000.00 ABCDEFGHIJKLMNOPQ 上年生产成本 本年生产成本 0.0% 20.0% 40.0% 60.0% 80.0% 100.0% 120.0% ABCDEFGHIJKLMNOPQ 直接材料比重 直接人工比重 制造费用比重 其他比重 0.00 50000.00 100000.00 150000.00 ABCDEFGHIJKLMNOPQ 发生额 结转数 A产品成本分析表 共24页第5页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 产品名称项目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月份合计 期初数50.007021.1317035.4726581.2640312.0250347.3959897.9769889.9881759.3393281.07103519.13113299.9150.00 直接材料2297.685317.426007.539486.985718.636883.715852.509008.608580.858915.758587.006235.0982891.75 直接人工4567.104846.242888.034522.344229.782598.093598.773551.042520.93716.691555.861547.2637142.13 制造费用480.28559.47991.7786.60393.0512.64580.0724.33764.48574.46101.03735.325303.51 其他100.46239.82244.55362.5166.57216.65356.75235.05296.44166.11157.63397.312839.84 合计7445.5210962.9610131.8914458.4310408.039711.0910388.0912819.0212162.7010373.0110401.528914.98128177.24 本期转出474.39948.62586.09727.68372.66160.51396.08949.67640.97134.94620.74724.346736.68 转出数量35.1479.2390.2518.3495.4527.9214.6275.9723.2043.2338.9366.84609.13 单位成本13.5011.976.4939.673.905.7527.1012.5027.633.1215.9510.8411.06 期末数7021.1317035.4726581.2640312.0250347.3959897.9769889.9881759.3393281.07103519.13113299.91121490.55121490.55 直接材料比重30.9%48.5%59.3%65.6%54.9%70.9%56.3%70.3%70.6%86.0%82.6%69.9%64.7% 直接人工比重61.3%44.2%28.5%31.3%40.6%26.8%34.6%27.7%20.7%6.9%15.0%17.4%29.0% 制造费用比重6.5%5.1%9.8%0.6%3.8%0.1%5.6%0.2%6.3%5.5%1.0%8.2%4.1% 其他比重1.3%2.2%2.4%2.5%0.6%2.2%3.4%1.8%2.4%1.6%1.5%4.5%2.2% 合计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、费用结构对比表二、产量和单位成本变动表 三、费用变动趋势表 A 0.0% 20.0% 40.0% 60.0% 80.0% 100.0% 123456789101112 直接材料比重 直接人工比重 制造费用比重 其他比重 0.00 20.00 40.00 60.00 80.00 100.00 120.00 123456789101112 转出数量 单位成本 0.00 2000.00 4000.00 6000.00 8000.00 10000.00 123456789101112 直接材料 直接人工 制造费用 其他 转出数量 A产品成本分析表 共24页第6页 直接材料 直接人工 制造费用 其他 转出数量 B产品成本分析表 共24页第7页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 产品名称项目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月份合计 期初数100.005550.0715816.2525312.3432248.7036162.6744930.7853949.8164035.4473109.8587639.6699907.34100.00 直接材料4070.956026.037670.414139.38130.855125.118424.506468.548304.459943.128314.233807.2172424.80 直接人工996.523817.821598.042260.613288.052567.35599.554160.67104.323713.884580.871252.3728940.05 制造费用898.95633.50201.25728.53954.57705.68308.9081.85807.17943.1035.94533.816833.25 其他159.13198.58454.64134.61301.86480.3741.40244.27424.75288.43321.72356.443406.20 合计6125.5510675.939924.347263.134675.338878.529374.3510955.349640.6914888.5313252.775949.82111604.30 本期转出675.48409.75428.25326.77761.36110.40355.32869.71566.28358.73985.08691.896539.02 转出数量91.3640.8966.9939.8049.692.309.296.7989.3954.4317.9183.76552.61 单位成本7.3910.026.398.2115.3247.9038.27128.076.336.5955.018.2611.83 期末数5550.0715816.2525312.3432248.7036162.6744930.7853949.8164035.4473109.8587639.6699907.34105165.28105165.28 直接材料比重66.5%56.4%77.3%57.0%2.8%57.7%89.9%59.0%86.1%66.8%62.7%64.0%64.9% 直接人工比重16.3%35.8%16.1%31.1%70.3%28.9%6.4%38.0%1.1%24.9%34.6%21.0%25.9% 制造费用比重14.7%5.9%2.0%10.0%20.4%7.9%3.3%0.7%8.4%6.3%0.3%9.0%6.1% 其他比重2.6%1.9%4.6%1.9%6.5%5.4%0.4%2.2%4.4%1.9%2.4%6.0%3.1% 合计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、费用结构对比表二、产量和单位成本变动表 三、费用变动趋势表 B 0.0% 20.0% 40.0% 60.0% 80.0% 100.0% 123456789101112 直接材料比重 直接人工比重 制造费用比重 其他比重 0.00 20.00 40.00 60.00 80.00 100.00 120.00 140.00 123456789101112 转出数量 单位成本 0.00 2000.00 4000.00 6000.00 8000.00 10000.00 12000.00 123456789101112 直接材料 直接人工 制造费用 其他 转出数量 B产品成本分析表 共24页第8页 直接材料 直接人工 制造费用 其他 转出数量 C产品成本分析表 共24页第9页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 产品名称项目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月份合计 期初数10.005780.3519067.5423535.8030451.1742570.3750300.9359931.0962989.2572533.9381597.0189250.8110.00 直接材料522.538384.43165.566335.577130.333228.986824.70887.715034.697468.883940.331132.1751055.88 直接人工4709.643992.493755.54631.124577.544780.452498.751532.174282.321038.143842.464117.7639758.39 制造费用606.37845.70844.9854.96560.75330.57359.04422.91644.10489.51175.24340.185674.31 其他331.41210.58309.41239.81406.85139.46131.45262.69124.38245.06167.265.652574.01 合计6169.9613433.205075.497261.4612675.488479.469813.943105.4810085.499241.598125.295595.7599062.59 本期转出399.61146.01607.23346.09556.28748.90183.7847.33540.82178.50471.50283.014509.05 转出数量50.8057.9069.8353.2387.386.4175.4075.173.2048.5355.0646.13629.03 单位成本7.872.528.706.506.37116.912.440.63168.873.688.566.147.17 期末数5780.3519067.5423535.8030451.1742570.3750300.9359931.0962989.2572533.9381597.0189250.8194563.5494563.54 直接材料比重8.5%62.4%3.3%87.2%56.3%38.1%69.5%28.6%49.9%80.8%48.5%20.2%51.5% 直接人工比重76.3%29.7%74.0%8.7%36.1%56.4%25.5%49.3%42.5%11.2%47.3%73.6%40.1% 制造费用比重9.8%6.3%16.6%0.8%4.4%3.9%3.7%13.6%6.4%5.3%2.2%6.1%5.7% 其他比重5.4%1.6%6.1%3.3%3.2%1.6%1.3%8.5%1.2%2.7%2.1%0.1%2.6% 合计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、费用结构对比表二、产量和单位成本变动表 三、费用变动趋势表 C 0.0% 20.0% 40.0% 60.0% 80.0% 100.0% 123456789101112 直接材料比重 直接人工比重 制造费用比重 其他比重 0.00 20.00 40.00 60.00 80.00 100.00 120.00 140.00 160.00 180.00 123456789101112 转出数量 单位成本 0.00 2000.00 4000.00 6000.00 8000.00 10000.00 123456789101112 直接材料 直接人工 制造费用 其他 转出数量 C产品成本分析表 共24页第10页 直接材料 直接人工 制造费用 其他 转出数量 D产品成本分析表 共24页第11页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 产品名称项目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月份合计 期初数1000.0011538.8313430.0124528.4128905.5742769.9754045.1459928.0870925.2374129.1082207.7489025.751000.00 直接材料9929.961335.318989.571675.989474.667805.093424.416452.781559.498071.801629.051867.6062215.70 直接人工809.92661.861296.502323.164765.583188.062417.593644.111782.39596.314986.271743.4828215.24 制造费用45.2694.85571.83197.6433.39670.76936.45966.24461.33205.75682.03898.995764.53 其他224.69198.78435.92287.67432.8965.1269.76315.2678.65149.94468.60201.472928.75 合计11009.832290.8011293.834484.4514706.5211729.036848.2111378.403881.869023.807765.954711.5499124.22 本期转出471.00399.61195.43107.30842.12453.86965.27381.25677.99945.16947.95454.166841.09 转出数量19.1636.3436.4525.9035.7042.3438.874.9759.0162.2393.3663.62517.96 单位成本24.5911.005.364.1423.5910.7224.8376.6711.4915.1910.157.1413.21 期末数11538.8313430.0124528.4128905.5742769.9754045.1459928.0870925.2374129.1082207.7489025.7593283.1393283.13 直接材料比重90.2%58.3%79.6%37.4%64.4%66.5%50.0%56.7%40.2%89.5%21.0%39.6%62.8% 直接人工比重7.4%28.9%11.5%51.8%32.4%27.2%35.3%32.0%45.9%6.6%64.2%37.0%28.5% 制造费用比重0.4%4.1%5.1%4.4%0.2%5.7%13.7%8.5%11.9%2.3%8.8%19.1%5.8% 其他比重2.0%8.7%3.9%6.4%2.9%0.6%1.0%2.8%2.0%1.7%6.0%4.3%3.0% 合计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、费用结构对比表二、产量和单位成本变动表 三、费用变动趋势表 D 0.0% 20.0% 40.0% 60.0% 80.0% 100.0% 123456789101112 直接材料比重 直接人工比重 制造费用比重 其他比重 0.00 20.00 40.00 60.00 80.00 100.00 123456789101112 转出数量 单位成本 0.00 2000.00 4000.00 6000.00 8000.00 10000.00 12000.00 123456789101112 直接材料 直接人工 制造费用 其他 转出数量 D产品成本分析表 共24页第12页 直接材料 直接人工 制造费用 其他 转出数量 E产品成本分析表 共24页第13页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 产品名称项目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月份合计 期初数300.0010044.2917433.1526335.8133171.2541542.1448493.3460034.9571317.0179687.3886372.4595253.75300.00 直接材料5512.596567.864837.844084.307040.974290.887867.077132.373269.983629.255255.232708.4162196.75 直接人工3490.38662.414593.212421.191691.672272.303474.953259.864741.602814.033826.402581.3435829.35 制造费用957.20436.7029.38533.7461.99993.66532.98807.23158.91549.00297.87331.895690.54 其他495.97240.98412.5931.61275.83371.92346.17227.32210.61344.90263.8838.303260.07 合计10456.147907.959873.027070.859070.467928.7612221.1711426.778381.107337.179643.375659.93106976.70 本期转出711.84519.08970.37235.41699.57977.56679.56144.7110.74652.09762.07493.266856.28 转出数量53.2423.5825.722.8175.496.1235.2634.6124.4899.5187.495.16473.49 单位成本13.3722.0237.7283.649.27159.6819.274.180.446.558.7195.5014.48 期末数10044.2917433.1526335.8133171.2541542.1448493.3460034.9571317.0179687.3886372.4595253.75100420.43100420.43 直接材料比重52.7%83.1%49.0%57.8%77.6%54.1%64.4%62.4%39.0%49.5%54.5%47.9%58.1% 直接人工比重33.4%8.4%46.5%34.2%18.7%28.7%28.4%28.5%56.6%38.4%39.7%45.6%33.5% 制造费用比重9.2%5.5%0.3%7.5%0.7%12.5%4.4%7.1%1.9%7.5%3.1%5.9%5.3% 其他比重4.7%3.0%4.2%0.4%3.0%4.7%2.8%2.0%2.5%4.7%2.7%0.7%3.0% 合计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、费用结构对比表二、产量和单位成本变动表 三、费用变动趋势表 E 0.0% 20.0% 40.0% 60.0% 80.0% 100.0% 123456789101112 直接材料比重 直接人工比重 制造费用比重 其他比重 0.00 20.00 40.00 60.00 80.00 100.00 120.00 140.00 160.00 180.00 123456789101112 转出数量 单位成本 0.00 2000.00 4000.00 6000.00 8000.00 10000.00 123456789101112 直接材料 直接人工 制造费用 其他 转出数量 E产品成本分析表 共24页第14页 直接材料 直接人工 制造费用 其他 转出数量 F产品成本分析表 共24页第15页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 产品名称项目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月份合计 期初数50.005954.8517279.3326819.8035551.7944242.7853418.1362943.4372698.6982128.5093196.47101980.7250.00 直接材料5224.027831.978375.447628.265297.644535.924477.114462.277852.345718.025673.986226.6773303.64 直接人工338.622971.161198.791344.603780.704333.484374.204971.031678.284906.852092.114694.1036683.94 制造费用799.67206.97291.42402.3021.17936.58707.93139.40259.40157.86615.29325.224863.20 其他146.89468.36179.7384.13204.64294.50128.36293.35181.82445.31419.61222.693069.38 合计6509.2011478.4610045.399459.309304.1510100.499687.599866.059971.8311228.048800.9811468.68117920.17 本期转出604.36153.97504.92727.31613.16925.14162.30110.79542.02160.0716.74132.684653.45 转出数量87.8681.9794.6590.8326.6183.9359.1425.4835.5076.4348.6955.07766.15 单位成本6.881.885.338.0123.0511.022.744.3515.272.090.342.416.07 期末数5954.8517279.3326819.8035551.7944242.7853418.1362943.4372698.6982128.5093196.47101980.72113316.72113316.72 直接材料比重80.3%68.2%83.4%80.6%56.9%44.9%46.2%45.2%78.7%50.9%64.5%54.3%62.2% 直接人工比重5.2%25.9%11.9%14.2%40.6%42.9%45.2%50.4%16.8%43.7%23.8%40.9%31.1% 制造费用比重12.3%1.8%2.9%4.3%0.2%9.3%7.3%1.4%2.6%1.4%7.0%2.8%4.1% 其他比重2.3%4.1%1.8%0.9%2.2%2.9%1.3%3.0%1.8%4.0%4.8%1.9%2.6% 合计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、费用结构对比表二、产量和单位成本变动表 三、费用变动趋势表 F 0.0% 20.0% 40.0% 60.0% 80.0% 100.0% 123456789101112 直接材料比重 直接人工比重 制造费用比重 其他比重 0.00 10.00 20.00 30.00 40.00 50.00 60.00 70.00 80.00 90.00 100.00 123456789101112 转出数量 单位成本 0.00 2000.00 4000.00 6000.00 8000.00 10000.00 123456789101112 直接材料 直接人工 制造费用 其他 转出数量 F产品成本分析表 共24页第16页 直接材料 直接人工 制造费用 其他 转出数量 G产品成本分析表 共24页第17页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 产品名称项目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月份合计 期初数321.007857.2217903.8828885.3240515.9352357.1854048.4660144.2163923.5667331.8375876.3183802.43321.00 直接材料6424.555660.519558.227847.906469.051031.543582.37467.441811.895066.726175.064710.7058805.94 直接人工1415.783758.621335.683925.594563.53198.542496.122585.331626.752859.741638.502068.9028473.08 制造费用170.37603.11198.40421.27719.43396.38166.18725.46827.83436.81760.85270.165696.24 其他300.62441.51212.84182.06331.79123.39324.70175.1065.93268.50130.92376.142933.52 合计8311.3210463.7511305.1312376.8312083.791749.846569.373953.344332.418631.768705.347425.9095908.77 本期转出775.11417.08323.69746.22242.5458.56473.61174.00924.1387.28779.2230.385031.83 转出数量66.0681.1377.1347.7067.2659.875.1798.2270.3643.9084.5635.37736.74 单位成本11.735.144.2015.643.610.9891.651.7713.131.999.210.866.83 期末数7857.2217903.8828885.3240515.9352357.1854048.4660144.2163923.5667331.8375876.3183802.4391197.9491197.94 直接材料比重77.3%54.1%84.5%63.4%53.5%59.0%54.5%11.8%41.8%58.7%70.9%63.4%61.3% 直接人工比重17.0%35.9%11.8%31.7%37.8%11.3%38.0%65.4%37.5%33.1%18.8%27.9%29.7% 制造费用比重2.0%5.8%1.8%3.4%6.0%22.7%2.5%18.4%19.1%5.1%8.7%3.6%5.9% 其他比重3.6%4.2%1.9%1.5%2.7%7.1%4.9%4.4%1.5%3.1%1.5%5.1%3.1% 合计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、费用结构对比表二、产量和单位成本变动表 三、费用变动趋势表 G 0.0% 20.0% 40.0% 60.0% 80.0% 100.0% 123456789101112 直接材料比重 直接人工比重 制造费用比重 其他比重 0.00 20.00 40.00 60.00 80.00 100.00 120.00 123456789101112 转出数量 单位成本 0.00 2000.00 4000.00 6000.00 8000.00 10000.00 12000.00 123456789101112 直接材料 直接人工 制造费用 其他 转出数量 G产品成本分析表 共24页第18页 直接材料 直接人工 制造费用 其他 转出数量 其他产品成本表 共24页第19页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 产品名称项目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月份合计 期初数100.00-312.74-312.74-196.4913.96740.47-825.971274.23-859.13961.29-470.87561.21100.00 直接材料699.02327.68729.88496.5842.07949.7372.45396.89674.68505.85156.32111.085162.22 直接人工238.54414.02157.39419.74233.7674.78258.18337.77364.06385.20447.87342.583673.88 制造费用92.68215.97226.84232.9185.83275.4828.71231.63205.16160.35162.62182.502100.69 其他9.8432.233.3328.5037.9321.518.0931.5833.4020.9722.9921.81272.19 合计1040.07989.901117.431177.73399.581321.51367.43997.881277.291072.37789.80657.9711208.97 本期转出1452.81873.66790.73240.771239.51787.74400.581310.83889.031472.441133.73177.3317255.72 转出数量315.83182.0875.84330.98153.9761.66399.26156.79268.2375.13328.50401.6030837.57 单位成本4.604.8010.430.738.0512.781.008.363.3119.603.450.440.56 期末数-312.74-196.4913.96740.47-825.971274.23-859.13961.29-470.87561.21-814.801041.85-5946.75 期初数4000.003348.023348.023986.344024.054531.125107.454290.334847.875993.