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滴塑布的成本核算

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滴塑布的成本核算

发布日期:2016-01-27 00:00 来源:http://ccsiip.com 点击:

  滴塑布河北快3成本可以从中决定售价和此成衣是否值得生产,而成本的计算会受到下列因素影响:

  AGONGSIYEWUXINGZHI(LIRU:MAOYIGONGSI,ZHIZAOSHANG)

河北快3  BSHIYONGDEFUKUANFANGSHI(LIRU:FOB,CIF)

  CSHIYONGDEZHIZAOTIAOJIAN(LIRU:CMT,CN)

  D公司生产的成衣种类(例如:滴塑布,止滑布,防滑布

  JISUANCHENGYIDISUBUBENDEGONGSHI:

河北快3  MEIDANWEIDISUBUZONGJIAGE(FOB)=(BULIAOHUOSHAXIANCHENGBENHUOSHUZHICHENGBEN+SHENGCHANCHENGBEN+BENDIYUNFEI+WENJIANFEI+PEIEFEIYONG+SHUIXIANG+ZAXIANG)*(1+BIANJILIRUN)

  ZHU:YIJIANHUODAWEIDANWEI。

  YI、DISUBUCHENGBEN

  MEIDANWEIDISUBULIAOCHENGBEN=MEIDANWEIZHANGDUHUOZHONGLIANGBULIAOCHENGBEN*(1+CAIWUFEIYONG%)*MEIDANWEIDISUBULIAOYONGLIANG

河北快3  BULIAOYONGLIANGSHIZHIYONGLAIZHIZAOYIGEDANWEICHENGYI(YIJIANHUODAJI)DEBULIAOZHANGDU(MAHUOMI)HUOZHONGLIANG(BANGHUOQIANKE),YONGLIANGDEJISUANYINGTONGSHIBAOKUOEWAIDESUNHAO,LIRUSUNHUAIHUOSUOSHUI。

  CAIWUFEIYONGBAOKUOZHIZHIDISUBUFUYUNQIAN,JIUBULIAOJIAZHISUOYAOZHIFUDEXINYONGFEIYONGHUOYINXINGLIXI,ZHEIXIANGBIXUGENJUMAIMAISHUANGFANGDEFUKUANTIAOJIANHEXIEYIERDINGDING。

  AQICHEZUODIANDISUBU

  1GOUMAICHENGPINBU

  MEIDANWEICHENGYIDEBULIAOCHENGBEN=MEIMACHENGPINBUJIAGE*(1+CAIWUFEIYONG%)*MEIDANWEICHENGYIBULIAOYONGLIANGDEMASHU

河北快3  HUOZHE=MEIMICHENGPINBUJIAGE*(1+CAIWUFEIYONG%)*MEIDANWEICHENGYISUOXUXIAOHAOBULIAOYONGLIANGDEMISHU

  RU:

河北快3  YIJIANQICHEZUODIANDISUBUXUYAOMEIMARMB10.00YUANDEQUANMIANBULIAO2MA,CAIWUFEIYONGSHI5%..NEICIQICHEZUODIANDISUBULIAOCHENGBENSHI=10YUAN/MA*(1+5%)*2MA=21YUANHUO10YUAN/0.91M*(1+5%)*0.914M=21YUAN

河北快3  2GOUMAIJINYIBUJIAGONGDEPVCKELI

  JISUANFANGSHIYUGOUMAICHENGPINDISUBUXIANGJIN.ZHIYAOJIADUOYIXIANGJIAGONGFEIYONG(YINHUA,PIAORANJIZHENGLI)

  MEIDANWEICHENGYIBULIAOCHENGBEN=(MEIMAPIBUJIAGE+MEIMAJIAGONGFEI)*(1+CAIWUFEIYONG%)*MEIDANWEIQICHEZUODIANDISUBUBULIAOYONGLIANGDEMASHUHUOZHE=(MEIMIPIBUJIAGE+MEIMIJIAGONGFEI)*(1+CAIWUFEIYONG%)*QICHEZUODIANDISUBUDEMISHU

  ZHUYI,ZAIJISUANBULIAOYONGLIANGSHIYINGGAIJIASHANGJIAGONGGUOCHENGZHONGKENENGDESUNHAO(RUSUOSHUIDENG)

  RU:

河北快3  PIBUMEIMASHI6.00YUAN,PIAORANCHANGFEIYONGSHIMEIMA2.00YUAN,MEIJIANQICHEZUODIANDISUBULIANGSHI2.2MA,BAOHANFAJIAGONGGUOCHENGZHONGSUOSHUIHESUNHAO.

  QICHEZUODIANDISUBU,CHENGBEN=(6.00YUAN/MA+2.00/MA)*(1+5%)*2.2MA=18.48

河北快3  =(6.00/0.914M+2.0/0.914M)*(1+5%)*2.2*0.914M=18.48

  3FENGJIEZHENZHIFUZHUANG

  ZAIFANGZHIXINGYENEI,FANGZHIFUZHUANGDEBULIAOYONGLIANGSHIYIBANGZUODANWEIDE,JISUANFENGJIEZHENZHIFUZHUANGDEBULIAOCHENGBENSUOYONGDEGONGSHIYUSHANGGUOGONGSHIXIANGTONG.MEIDANWEIQICHEZUODIANDISUBUBULIAOCHENGLIAOCHENGBEN=MEIBANGCHENGPINBUBULIAODEJIAGE*(1+CAIWUFEIYONG%)*MEIDANWEIDISUBUZHILIAOYONGLIANGDEBANGSHUZHUYIRUBULIAOYONGLIANGSHIYIMAWEIDANWEIDE,YINGGAIXIANJIANGMASHUDANWEIHUACHENGBANG.MEIDANWEICHENGYIBULIAOYONGLIANGDEBANGSHU=BULIAOKUANDU(YINGCUN)*MEIDANWEICHENGYIBULIAOYONGLIANG(MA)*BIAOZHUNBULIAOZHONGLIANG(G/M2)*0.00082/16


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