管理会计课设

2.企业销售预算表,,,,,,,,,3.企业生产预算表,,,,,,,,

杰力公司2004年度销售预算,,,,,,,,,杰力公司2004年度生产预算,,,,,,,,

项目,,,第一季度,第二季度,第三季度,第四季度,合计,,项目,,第一季度,第二季度,第三季度,第四季度,合计,,

北京,睡袋,数量（个）,500,300,250,800,1850,,本期销量,睡袋,2900,2100,1700,4200,10900,,

,,单价（元）,212,212,212,212,212,,,提袋,1800,1810,1580,1810,7000,,

,,金额（元）,106000,63600,53000,169600,392200,,期末存货,睡袋,315,255,630,350,350,,

,提袋,数量（个）,300,350,250,350,1250,,,提袋,272,237,272,300,300,,

,,单价（元）,106,106,106,106,106,,期初存货,睡袋,300,315,255,630,300,,

,,金额（元）,31800,37100,26500,37100,132500,,,提袋,200,272,237,272,200,,

,合计金额,,137800,100700,79500,206700,524700,,本期生产量,睡袋,2915,2040,2075,3920,10950,,

上海,睡袋,数量（个）,700,600,400,1000,2700,,,提袋,1872,1776,1615,1839,7100,,

,,单价（元）,212,212,212,212,212,,,,,,,,,,

,,金额（元）,148400,127200,84800,212000,572400,,,,,,,,,,

,提袋,数量（个）,320,300,280,250,1150,,4.企业材料耗用预算表,,,,,,,,

,,单价（元）,106,106,106,106,106,,杰力公司2004年度材料耗用预算,,,,,,,,

,,金额（元）,33920,31800,29680,26500,121900,,项目,,,第一季度,第二季度,第三季度,第四季度,合计,

,合计金额,,182320,159000,114480,238500,694300,,睡袋,本年生产量（条）,,2915,2040,2075,3920,10950,

天津,睡袋,数量（个）,300,250,200,500,1250,,,1001布料,定额,2,2,2,2,2,

,,单价（元）,212,212,212,212,212,,,（米）,消耗量,5830,4080,4150,7840,21900,

,,金额（元）,63600,53000,42400,106000,265000,,,1006布料,定额,2,2,2,2,2,

,提袋,数量（个）,160,180,150,160,650,,,（米）,消耗量,5830,4080,4150,7840,21900,

,,单价（元）,106,106,106,106,106,,,3002填充料,定额,1.8,1.8,1.8,1.8,1.8,

,,金额（元）,16960,19080,15900,16960,68900,,,（平方米）,消耗量,5247,3672,3735,7056,19710,

,合计金额,,80560,72080,58300,122960,333900,,,3004辅料,定额,0.01,0.01,0.01,0.01,0.01,

广州,睡袋,数量（个）,500,400,300,800,2000,,,（千克）,消耗量,29.15,20.4,20.75,39.2,109.5,

,,单价（元）,212,212,212,212,212,,提袋,本年生产量（条）,,1872,1776,1615,1839,7100,

,,金额（元）,106000,84800,63600,169600,424000,,,1001布料,定额,1.2,1.2,1.2,1.2,1.2,

,提袋,数量（个）,350,350,350,350,1400,,,（米）,消耗量,2245.8,2130.6,1937.4,2206.2,8520,

,,单价（元）,106,106,106,106,106,,,1006布料,定额,0.8,0.8,0.8,0.8,0.8,

,,金额（元）,37100,37100,37100,37100,148400,,,（米）,消耗量,1497.2,1420.4,1291.6,1470.8,5680,

,合计金额,,143100,121900,100700,206700,572400,,,3004辅料,定额,0.03,0.03,0.03,0.03,0.03,

深圳,睡袋,数量（个）,600,400,400,700,2100,,,（千克）,消耗量,56.145,53.265,48.435,55.155,213,

,,单价（元）,212,212,212,212,212,,,,,,,,,,

,,金额（元）,127200,84800,84800,148400,445200,,,,,,,,,,

,提袋,数量（个）,420,380,300,400,1500,,,,,,,,,,

,,单价（元）,106,106,106,106,106,,,,,,,,,,

,,金额（元）,44520,40280,31800,42400,159000,,,,,,,,,,

,合计金额,,171720,125080,116600,190800,604200,,,,,,,,,,

其他,睡袋,数量（个）,300,150,150,400,1000,,,,,,,,,,

,,单价（元）,212,212,212,212,212,,,,,,,,,,

,,金额（元）,63600,31800,31800,84800,212000,,,,,,,,,,

,提袋,数量（个）,250,250,250,300,1050,,,,,,,,,,

,,单价（元）,106,106,106,106,106,,,,,,,,,,

,,金额（元）,26500,26500,26500,31800,111300,,,,,,,,,,

,合计金额,,90100,58300,58300,116600,323300,,,,,,,,,,

合计,睡袋,数量（个）,2900,2100,1700,4200,10900,,,,,,,,,,

,,金额（元）,614800,445200,360400,890400,2310800,,,,,,,,,,

,提袋,数量（个）,1800,1810,1580,1810,7000,,,,,,,,,,

,,金额（元）,190800,191860,167480,191860,742000,,,,,,,,,,

,合计总金额,,805600,637060,527880,1082260,3052800,,,,,,,,,,

,其中：不含税收入,,757264,598836.4,496207.2,1017324.4,2869632,,,,,,,,,,

,增值税,,48336,38223.6,31672.8,64935.6,183168,,,,,,,,,,

,当期现销收入,,483360,382236,316728,649356,1831680,,,,,,,,,,

,当期赊销收入,,161120,127412,105576,216452,610560,20%,,,,,,,,,

,收回前期货款,,84800,182320,288532,232988,788640,,,,,,,,,,

,现金收入合计,,568160,564556,605260,882344,2620320,,,,,,,,,,

,,,,,,,,,,,,,,,,,,

杰力公司2004年度直接材料耗用及采购预算,,,,,,,,,,6.企业直接人工成本预算表,,,,,,,

材料种类,项目,,,第一季度,第二季度,第三季度,第四季度,合计,,杰力公司2004年度直接人工成本预算,,,,,,,

1001,期初存量,,,800.00,1242.12,1217.48,2009.24,5268.84,,项目,,,第一季度,第二季度,第三季度,第四季度,合计

布料,本期,,睡袋,5830.00,4080.00,4150.00,7840.00,21900.00,,睡袋,生产量（个）,,2915,2040,2075,3920,10950

（米）,耗用,,提袋,2245.80,2130.60,1937.40,2206.20,8520.00,,,工时定额,Ⅰ,0.2,0.2,0.2,0.2,0.2

,,,合计,8075.80,6210.60,6087.40,10046.20,30420.00,,,（工时）,Ⅱ,2.5,2.5,2.5,2.5,2.5

,期末存量,,,1242.12,1217.48,2009.24,1000.00,5468.84,,,,Ⅲ,0.3,0.3,0.3,0.3,0.3

,本期采购量,,,8517.92,6185.96,6879.16,9036.96,30620.00,,,工时总额,Ⅰ,583,408,415,784,2190

,采购单价,,,11.50,11.50,11.50,11.50,11.50,,,（工时）,Ⅱ,7287.5,5100,5187.5,9800,27375

,采购成本（元）,,,97956.08,71138.54,79110.34,103925.04,352130.00,,,,Ⅲ,874.5,612,622.5,1176,3285

1006,期初存量,,,650.00,1100.08,1088.32,1862.16,4700.56,,,,合计,8745,6120,6225,11760,32850

布料,本期耗用,睡袋,,5830.00,4080.00,4150.00,7840.00,21900.00,,,工资单价,Ⅰ,10,10,10,10,10

（米）,,提袋,,1497.20,1420.40,1291.60,1470.80,5680.00,,,（元/工时）,Ⅱ,8,8,8,8,8

,,合计,,7327.20,5500.40,5441.60,9310.80,27580.00,,,,Ⅲ,9,9,9,9,9

,期末存量,,,1100.08,1088.32,1862.16,700.00,4750.56,,,工资总额,Ⅰ,5830,4080,4150,7840,21900

,本期采购量,,,7777.28,5488.64,6215.44,8148.64,27630.00,,,（元）,Ⅱ,58300,40800,41500,78400,219000

,采购单价,,,7.80,7.80,7.80,7.80,7.80,,,,Ⅲ,7870.5,5508,5602.5,10584,29565

,采购成本（元）,,,60662.78,42811.39,48480.43,63559.39,215514.00,,,,合计,72000.5,50388,51252.5,96824,270465

3002,期初存量,,,200.00,734.40,747.00,1411.20,3092.60,,,单位人工成本（元/个）,,24.7,24.7,24.7,24.7,24.7

填充料（平方米）,本期耗用,睡袋,,5247.00,3672.00,3735.00,7056.00,19710.00,,提袋,生产量（个）,,1872,1776,1615,1839,7100

,,提袋,,0.00,0.00,0.00,0.00,0.00,,,工时定额,Ⅰ,0.2,0.2,0.2,0.2,0.2

,,合计,,5247.00,3672.00,3735.00,7056.00,19710.00,,,（工时）,Ⅱ,1.5,1.5,1.5,1.5,1.5

,期末存量,,,734.40,747.00,1411.20,200.00,3092.60,,,,Ⅲ,0.3,0.3,0.3,0.3,0.3

,本期采购量,,,5781.40,3684.60,4399.20,5844.80,19710.00,,,工时总额,Ⅰ,374.3,355.1,322.9,367.7,1420

,采购单价,,,4.00,4.00,4.00,4.00,4.00,,,（工时）,Ⅱ,2807.25,2663.25,2421.75,2757.75,10650

,采购成本（元）,,,23125.60,14738.40,17596.80,23379.20,78840.00,,,,Ⅲ,561.45,532.65,484.35,551.55,2130

3004,期初存量,,,50.00,14.73,13.84,18.87,97.44,,,,合计,3743,3551,3229,3677,14200

辅料,本期耗用,睡袋,,29.15,20.40,20.75,39.20,109.50,,,工资单价,Ⅰ,10,10,10,10,10

（千克）,,提袋,,56.15,53.27,48.44,55.16,213.00,,,（元/工时）,Ⅱ,8,8,8,8,8

,,合计,,85.30,73.67,69.19,94.36,322.50,,,,Ⅲ,9,9,9,9,9

,期末存量,,,14.73,13.84,18.87,6.00,53.44,,,工资总额,Ⅰ,3743,3551,3229,3677,14200

,本期采购量,,,50.03,72.77,74.22,81.48,278.50,,,（元）,Ⅱ,22458,21306,19374,22062,85200

,采购单价,,,11.00,11.00,11.00,11.00,11.00,,,,Ⅲ,5053.05,4793.85,4359.15,4963.95,19170

,采购成本（元）,,,550.31,800.46,816.41,896.32,3063.50,,,,合计,31254.05,29650.85,26962.15,30702.95,118570

材料采购成本总额（元）,,,,182294.77,129488.79,146003.98,191759.96,649547.50,,,单位人工成本（元/个）,,16.7,16.7,16.7,16.7,16.7

当期现款购进额（元）,,,,109376.86,77693.27,87602.39,115055.97,389728.50,,合计（元）,,,103254.55,80038.85,78214.65,127526.95,389035

,,当期赊销,,72917.91,51795.52,58401.59,76703.98,259819.00,,,,,,,,,

当期偿还前期额（元）,,,,228000.00,224917.91,51795.52,58401.59,563115.02,,,,,,,,,

当期现金支出小计（元）,,,,337376.86,302611.18,139397.91,173457.57,952843.52,,,,,,,,,

,,,,,,,,,,,,,,,,,,

7.企业制造费用预算表,,,,,,,,,,,,,,,,,

杰力公司2004年度制造费用预算,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,

项目,,,,,,,第一季度,第二季度,第三季度,第四季度,合计,,,,,,

睡袋车间,间接人工,管理人员工资,,基础工资,,,3000,3000,3000,3000,12000,,,,,,

,,,,产量工资,,产量,2915,2040,2075,3920,10950,,,,,,

,,,,,,定额,1,1,1,1,1,,,,,,

,,,,,,工资,2915,2040,2075,3920,10950,,,,,,

,,,,合计,,,5915,5040,5075,6920,22950,,,,,,

,,维修人员工资,,,,,1800,1800,1800,1800,7200,,,,,,

,,合计,,,,,7715,6840,6875,8720,30150,,,,,,

,维,产量,,,,,2915,2040,2075,3920,10950,,,,,,

,修,定额,,,,,0.6,0.6,0.6,0.6,0.6,,,,,,

,费,维修费,,,,,1749,1224,1245,2352,6570,,,,,,

,水,产量,,,,,2915,2040,2075,3920,10950,,,,,,

,电,定额,,,,,1.2,1.2,1.2,1.2,1.2,,,,,,

,费,水电费,,,,,3498,2448,2490,4704,13140,,,,,,

,折旧费,,,,,,1000,1000,1000,1000,4000,,,,,,

,保险费,,,,,,222.5,222.5,222.5,222.5,890,,,,,,

,合计,睡袋车间制造费用额,,,,,14184.5,11734.5,11832.5,16998.5,54750,,,,,,

,,睡袋车间现金支出额,,,,,13184.5,10734.5,10832.5,15998.5,50750,,,,,,

,单位产品制造费用,,,,,,4.52,5.26,5.22,4.08,19.09,,,,,,

提袋车间,间接人工,管理人员工资,基础工资,,,,3000,3000,3000,3000,12000,,,,,,

,,,产量工资,,产量,,1872,1776,1615,1839,7100,,,,,,

,,,,,定额,,0.6,0.6,0.6,0.6,0.6,,,,,,

,,,,,工资,,1122.9,1065.3,968.7,1103.1,4260,,,,,,

,,,合计,,,,4122.9,4065.3,3968.7,4103.1,16260,,,,,,

,,维修人员工资,,,,,1200,1200,1200,1200,4800,,,,,,

,,合计,,,,,5322.9,5265.3,5168.7,5303.1,21060,,,,,,

,维,产量,,,,,1872,1776,1615,1839,7100,,,,,,

,修,定额,,,,,0.3,0.3,0.3,0.3,0.3,,,,,,

,费,维修费,,,,,561.45,532.65,484.35,551.55,2130,,,,,,

,水,产量,,,,,1872,1776,1615,1839,7100,,,,,,

,电,定额,,,,,0.8,0.8,0.8,0.8,0.8,,,,,,

,费,水电费,,,,,1497.2,1420.4,1291.6,1470.8,5680,,,,,,

,折旧费,,,,,,600,600,600,600,2400,,,,,,

,保险费,,,,,,99,99,99,99,396,,,,,,

,合计,提袋车间制造费用额,,,,,8080.55,7917.35,7643.65,8024.45,31666,,,,,,

,,提袋车间现金支出额,,,,,7480.55,7317.35,7043.65,7424.45,29266,,,,,,

,单位产品制造费用,,,,,,4.00,4.12,4.36,4.04,16.52,,,,,,

合计,制造费用总额,,,,,,22265.05,19651.85,19476.15,25022.95,86416,,,,,,

,现金支出总额,,,,,,20665.05,18051.85,17876.15,23422.95,80016,,,,,,

,,,,,,,,,,,,,,,,,,

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8.企业产品成本预算表,,,,,,,,,,,,,,,,,

杰力公司2004年度产品成本预算,,,,,,,,,,,,,,,,,

,,直接材料,,,,,直接人工,,,,制造费用,合计,,,,,

,,1001,1006,3002,3004,合计,Ⅰ,Ⅱ,Ⅲ,合计,,,,,,,

,,布料,布料,填充料,辅料,,工序,工序,工序,,,,,,,,

睡,单耗,2,2,1.8,0.01,5.81,0.2,2.5,0.3,3,,8.81,,,,,

袋,单价,11.5,7.8,4,11,34.3,10,8,9,27,,61.30,,,,,

,单位成本,23,15.6,7.2,0.11,45.91,2,20,2.7,24.7,19.09,89.70,,,,,

,总成本,251850,170820,78840,1204.5,502714.5,21900,219000,29565,270465,208999.6529,982179.15,,,,,

提,单耗,1.2,0.8,0,0.03,2.03,0.2,1.5,0.3,2,,4.03,,,,,

袋,单价,11.5,7.8,4,11,34.3,10,8,9,27,,61.30,,,,,

,单位成本,13.8,6.24,0,0.33,20.37,2,12,2.7,16.7,16.52,53.59,,,,,

,总成本,97980,44304,0,2343,144627,14200,85200,19170,118570,117288.03,380485.03,,,,,

本年生产总成本,,349830,215124,78840,3547.5,647341.5,36100,304200,48735,389035,326287.6829,1362664.18,,,,,

期初产品成本,,,睡袋,,22500,,,,,,,,,,,,

,,,提袋,,8000,,,,,,,,,,,,

,,,合计,,30500,,,,,,,,,,,,

期末产品成本,,,睡袋,,31393.85,,,,,,,,,,,,

,,,提袋,,16076.83,,,,,,,,,,,,

,,,合计,,47470.69,,,,,,,,,,,,

本年销货成本,,,睡袋,,973285.30,,,,,,,,,,,,

,,,提袋,,372408.20,,,,,,,,,,,,

,,,合计,,1345693.50,,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,

9.企业经营及管理费用预算表,,,,,,,,,,,,,,,,,

杰力公司2004年度经营及管理费用预算,,,,,,10.企业固定资产改建预算表,,,,,,,,,,,

项目,,,计算,金额,,杰力公司2004年度固定资产改建预算,,,,11.企业现金预算表,,,,,,,

经营费用,销售人员工资,销售管理人员工资,,42528,,费用项目,内容,金额,,杰力公司2004年度现金预算,,,,,,,

,,销售业务人员工资,,183168,2%提,材料费,水泥、沙子、瓷砖等,15000,,项目,第一季度,第二季度,第三季度,第四季度,合计,,

,,合计,,225696,,设备费,龙头、马桶、面盆等,20000,,（1）现金收入,610160.00,611771.59,645805.39,929342.26,2797079.24,,

,广告促销费,,,152640,,人工费,,15000,,期初现金余额,42000.00,47215.59,40545.39,46998.26,176759.24,,

,其他,,,,,其他,,,,经营现金流入,568160.00,564556.00,605260.00,882344.00,2620320.00,,

,合计,,,378336,,合计,,50000,,（2）经营现金支出,732944.41,661226.19,488807.14,614314.98,2497292.72,,

管理费用,管理,负责人工资,1600*12,19200,,,,,,直接材料采购,337376.86,302611.18,139397.91,173457.57,952843.52,,

,人员,一般员工工资,1000*5*12,60000,,,,,,直接工资及,103254.55,80038.85,78214.65,127526.95,389035.00,,

,工资,合计,,79200,,,,,,其他支出,,,,,,,

,维修费,,200*4+1000*12,12800,,,,,,制造费用,20665.05,18051.85,17876.15,23422.95,80016.00,,

,折旧,,800*4,3200,,,,,,经营及管理费用,135768.00,135768.00,135768.00,135768.00,543072.00,,

,保险费,,120*4,480,,,,,,应缴税金,135879.95,124756.31,117550.43,154139.51,532326.20,,

,差旅费,,2%,61056,,,,,,（3）固定资产改建支出,50000.00,,,,50000.00,,

,水电费,,800*4,3200,,,,,,(4)现金余缺,-172784.41,-49454.61,156998.26,315027.28,249786.52,,

,办