单个产品成本核算培训
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Hrs/K Hrs/Unit Labor Rate Resource 27.7 0.0277 1.57 0.04356 1/PPH Direct Labor cost/Hr =Hrs/K * Labor Rate /1000
– Overhead ( Input by Finance team)
Overhead Overhead Overhead 142PS-OOH 142PS-MOH 142PS-PGA 0.0360 0.1740 0.0323 0.2423
Unyield Mat – 98*95= 9,310 Earned Mat – 98*187.78=18,402 Yield loss(gain) — (100-98)*187.78=375.56 Cycle Count loss(gain) –(2360) Financial Yield = 9310/(18402+375.56-2360)=57%
辅助材料
Outside Processing
Overhead 0.2423
Material - Extended Material Cost for all the Raw Materials
Material Overhead – Extended Material Overhead for all the Raw Materials
Comments Avg STD Unit Cost =NUP*STD Clam per Unit =Actual Clam (Dir Labor+MOH+OOH+G&A) =Incurred Clam/NUP =(Earned Mat+ Mat Var)/NUP =Incurred Clam/NUP+Incurred Mat/NUP =Earned Clam+Incurred Clam =-(Clam Var+Mat Var) =STD Mat *NUP =Earned Mtl+Mat Var Var between Actual Yield vs STD Yield Cycle Count Adj Job variance Purchase Price Variance(Actual Price-STD Price) Actaul Freight-STD Freight E&O reserve for non-FG's Total Mat Var
QC Warehouse Logistic Planning/Purchasing Process Engineer EFSH Subtotal of above
Admin IT HR Finance Others Subtotal of above
=Incurred DLB+MOH+OOH+G&A
Actual Unit Cost
142PS Make Net Units Packed OTP/NUP Earned CLAM Earned CLAM /Unit INC CLAM MS I CLAM MS/NUP I MAT MS/NUP Unit Cost MS CLAM VAR MS MAT VAR MS MK PV MS Earn Mtl Pack Earned MAT/NUP INC MAT MS MK I MAT MS/NUP Yield Cycle Counts Material VAR PPV MS Make FRT-D IN VAR S&O Raw&SFG M Oth Matl Var MAT VAR MS MK Mar 09 46,783 2.1943 (13,372) 0.2858 21,191 0.4530 1.8241 2.2771 7,818 (3,945) (3,874) 89,283.77 1.9085 85,339.07 1.8241 (2,023.15) (1,309.88) (0.55) 196.04 (807.16) (3,944.70)
Make P&L
Net Units Packed TCA OTP MFG Earned CLAM Incurred DLB Incurred MOH I OOH MS Make INC G&A COR INC CLAM MS CLAM VAR MS Yield Material VAR PPV MS Make FRT-D IN VAR Cycle Counts S&O Raw&SFG M Oth Matl Var MAT VAR MS MK Q1 FY08 16,278,965 15,287,399 (2,362,979) 616,807 1,155,874 366,386 377,832 2,516,899 153,920 (54,247) (66,999) (246,028) (160,714) (95,093) 29,176 29,261 (564,644) Q2 FY08 14,458,034 15,915,771 (2,757,454) 627,700 1,372,068 381,238 425,716 2,806,722 49,268 (120,626) 161,968 (393,914) (170,374) (85,830) (65,082) 35,283 (638,575) Q3 FY08 15,890,196 14,970,565 (2,522,577) 622,091 1,106,317 421,917 405,058 2,555,384 32,807 (82,325) 98,107 (388,372) (167,626) (70,769) 117,392 116,871 (376,721) Q4 FY08 11,239,294 9,567,214 (1,614,496) 474,786 1,040,136 371,265 356,912 2,243,099 628,602 (88,044) 49,888 (176,203) (87,915) (34,091) 39,739 1,043 (295,583) YearTotal Q1 FY08 FY09 57,866,489 8,019,602 55,740,950 (9,257,506) 2,341,384 4,674,396 1,540,805 1,565,518 10,122,104 864,598 (345,241) 242,964 (1,204,518) (586,629) (285,783) 121,226 182,458 (1,875,522) 6,393,685 (1,032,441) 335,585 866,924 257,320 268,032 1,727,861 695,420 (64,190) 9,724 (61,647) (43,491) (47,691) 1,091 882 (205,321)
HEX BODY Raw 89PS O-RING IN Raw DIAPHRAGM Raw DISC SORT SPECIFICATION SA 74371-17 (Formed DISC) Raw-ISO 89PS BASE Raw-ISO
– Resource (Input by BOM team)
Material Cost
Leve l Type Item A B B1 B2 C Qty 1 2 3 4 Yield 90% 90% 75% 50% 51% Unit Cost 1 84 5 8 Ext Qty 1.1111 2.2222 8.8889 17.7778 Unyield Earned Mat Mat 1.00 30.00 64.00 95.00 1.11 186.67 44.44 142.22 Details =1*1/90% Unit Cost=5*(3/75%+4/50%) =5*(3/75%)*(2/90%) =8*(4/50%)*(2/90%)
Actual Unit Cost-Clam
Incurred DLB INC DLB/NUP PAY&BEN IND Spares Net Supplies Net Depr Net Other MOH Net OCCP/FAC/UTIL Incurred MOH INC MOH/NUP QC Make Net SHP/REC M Net Warehouse Net PRC/SCH M Net MFG ENG M Net ESH Net I OOH MS Make I OOH MSM/NUP Admin BU COR Systems COR HR COR ACCT/FIN COR OTH G&A COR INC G&A COR I G&A COR/NUP INC CLAM MS I CLAM MS/NUP 2,139.27 0.0457 1,077.14 1,222.44 2,127.03 7,370.86 (5,675.55) 6,551.05 12,672.97 0.2709 1,321.80 351.05 3.00 548.71 270.29 580.00 3,074.85 0.0657 2,271.47 1,331.87 545.18 272.95 (1,117.73) 3,303.74 0.0706 21,191 0.4530
Direct Labor P&B Direct Labor P&B/NUP Indirect People's P&B Spares Supplies Depreciation of Equipments Other costs and charge out Space/Utility Subtotal of above
Type FG Raw Material SUBASSEMBLY Raw Material Raw Material Raw Subtotal Yield Unit Ext Item Qty Cost Qty C A B B1 B2 100 1 2 3 4 95 1 84 5 8 1 1.11 2.22 8.89 17.78 Transfer Trasfer Job red Mat red Mat Closed Qty Value Qty 100 9500 98 111 889 1778 111 4444 14222 18778 51% 111 889 1778 System Cycle Job Closed Actual On Hand Count Value Qty Qty Value 9,310 98 98 111 4,444 14,222 18,778 50% 10 150 200 10 750 1,600 2360 57%
1 Raw Material 1 SUBASSEMBLY 2 Raw Material 2 Raw Material Finished Goods
187.78 =1.11+44.44+142.22
Act Fin Yield = unyield Mat Cost/(Earned Mat+ Yield var+ Cycle Count)
Resource – Hrs/Unit * Labor Rate Overhead – MOH+OOH+PGA
– Material & Material Overhead (roll up from Raw Materials)
Level 1 1 1 1 2 1 Item 412791-1 412559-1 75858-1 413095-10 410434-10 411072-1 Description Type UOM QTY Yield EA EA EA EA EA EA 1 1 1 1 1 1 97% 97% 97% 97% 50% 97% Extended Material Material Quantity Overhead 1.0309 0.3964 0.0517 1.0309 0.0241 0.0005 1.0309 0.0167 0.0002 1.0309 0.0719 0.0012 2.0619 0.0360 0.0006 1.0309 0.7719 0.0257 Unit Cost 0.4481 0.0246 0.0170 0.0731 0.0366 0.7977 Extended Material 0.4087 0.0248 0.0172 0.0742 0.0742 0.7958 1.3207 Extended Mat OVH 0.0532 0.0005 0.0002 0.0012 0.0012 0.0265 0.0817 Extended Cost 0.4619 0.0253 0.0175 0.0754 0.0754 0.8223 1.4024
单件成本核算培训
孙启慧 2011年7月10日
成本清单 –标准
142PSF3-2-A..81
单件成本
Material Total Material 1.32075
主材料
Clam Total Resource 0.04356
人工费用
百度文库
Unit Cost 1.68829
Material Overhead 0.08168
– Overhead ( Input by Finance team)
Overhead Overhead Overhead 142PS-OOH 142PS-MOH 142PS-PGA 0.0360 0.1740 0.0323 0.2423
Unyield Mat – 98*95= 9,310 Earned Mat – 98*187.78=18,402 Yield loss(gain) — (100-98)*187.78=375.56 Cycle Count loss(gain) –(2360) Financial Yield = 9310/(18402+375.56-2360)=57%
辅助材料
Outside Processing
Overhead 0.2423
Material - Extended Material Cost for all the Raw Materials
Material Overhead – Extended Material Overhead for all the Raw Materials
Comments Avg STD Unit Cost =NUP*STD Clam per Unit =Actual Clam (Dir Labor+MOH+OOH+G&A) =Incurred Clam/NUP =(Earned Mat+ Mat Var)/NUP =Incurred Clam/NUP+Incurred Mat/NUP =Earned Clam+Incurred Clam =-(Clam Var+Mat Var) =STD Mat *NUP =Earned Mtl+Mat Var Var between Actual Yield vs STD Yield Cycle Count Adj Job variance Purchase Price Variance(Actual Price-STD Price) Actaul Freight-STD Freight E&O reserve for non-FG's Total Mat Var
QC Warehouse Logistic Planning/Purchasing Process Engineer EFSH Subtotal of above
Admin IT HR Finance Others Subtotal of above
=Incurred DLB+MOH+OOH+G&A
Actual Unit Cost
142PS Make Net Units Packed OTP/NUP Earned CLAM Earned CLAM /Unit INC CLAM MS I CLAM MS/NUP I MAT MS/NUP Unit Cost MS CLAM VAR MS MAT VAR MS MK PV MS Earn Mtl Pack Earned MAT/NUP INC MAT MS MK I MAT MS/NUP Yield Cycle Counts Material VAR PPV MS Make FRT-D IN VAR S&O Raw&SFG M Oth Matl Var MAT VAR MS MK Mar 09 46,783 2.1943 (13,372) 0.2858 21,191 0.4530 1.8241 2.2771 7,818 (3,945) (3,874) 89,283.77 1.9085 85,339.07 1.8241 (2,023.15) (1,309.88) (0.55) 196.04 (807.16) (3,944.70)
Make P&L
Net Units Packed TCA OTP MFG Earned CLAM Incurred DLB Incurred MOH I OOH MS Make INC G&A COR INC CLAM MS CLAM VAR MS Yield Material VAR PPV MS Make FRT-D IN VAR Cycle Counts S&O Raw&SFG M Oth Matl Var MAT VAR MS MK Q1 FY08 16,278,965 15,287,399 (2,362,979) 616,807 1,155,874 366,386 377,832 2,516,899 153,920 (54,247) (66,999) (246,028) (160,714) (95,093) 29,176 29,261 (564,644) Q2 FY08 14,458,034 15,915,771 (2,757,454) 627,700 1,372,068 381,238 425,716 2,806,722 49,268 (120,626) 161,968 (393,914) (170,374) (85,830) (65,082) 35,283 (638,575) Q3 FY08 15,890,196 14,970,565 (2,522,577) 622,091 1,106,317 421,917 405,058 2,555,384 32,807 (82,325) 98,107 (388,372) (167,626) (70,769) 117,392 116,871 (376,721) Q4 FY08 11,239,294 9,567,214 (1,614,496) 474,786 1,040,136 371,265 356,912 2,243,099 628,602 (88,044) 49,888 (176,203) (87,915) (34,091) 39,739 1,043 (295,583) YearTotal Q1 FY08 FY09 57,866,489 8,019,602 55,740,950 (9,257,506) 2,341,384 4,674,396 1,540,805 1,565,518 10,122,104 864,598 (345,241) 242,964 (1,204,518) (586,629) (285,783) 121,226 182,458 (1,875,522) 6,393,685 (1,032,441) 335,585 866,924 257,320 268,032 1,727,861 695,420 (64,190) 9,724 (61,647) (43,491) (47,691) 1,091 882 (205,321)
HEX BODY Raw 89PS O-RING IN Raw DIAPHRAGM Raw DISC SORT SPECIFICATION SA 74371-17 (Formed DISC) Raw-ISO 89PS BASE Raw-ISO
– Resource (Input by BOM team)
Material Cost
Leve l Type Item A B B1 B2 C Qty 1 2 3 4 Yield 90% 90% 75% 50% 51% Unit Cost 1 84 5 8 Ext Qty 1.1111 2.2222 8.8889 17.7778 Unyield Earned Mat Mat 1.00 30.00 64.00 95.00 1.11 186.67 44.44 142.22 Details =1*1/90% Unit Cost=5*(3/75%+4/50%) =5*(3/75%)*(2/90%) =8*(4/50%)*(2/90%)
Actual Unit Cost-Clam
Incurred DLB INC DLB/NUP PAY&BEN IND Spares Net Supplies Net Depr Net Other MOH Net OCCP/FAC/UTIL Incurred MOH INC MOH/NUP QC Make Net SHP/REC M Net Warehouse Net PRC/SCH M Net MFG ENG M Net ESH Net I OOH MS Make I OOH MSM/NUP Admin BU COR Systems COR HR COR ACCT/FIN COR OTH G&A COR INC G&A COR I G&A COR/NUP INC CLAM MS I CLAM MS/NUP 2,139.27 0.0457 1,077.14 1,222.44 2,127.03 7,370.86 (5,675.55) 6,551.05 12,672.97 0.2709 1,321.80 351.05 3.00 548.71 270.29 580.00 3,074.85 0.0657 2,271.47 1,331.87 545.18 272.95 (1,117.73) 3,303.74 0.0706 21,191 0.4530
Direct Labor P&B Direct Labor P&B/NUP Indirect People's P&B Spares Supplies Depreciation of Equipments Other costs and charge out Space/Utility Subtotal of above
Type FG Raw Material SUBASSEMBLY Raw Material Raw Material Raw Subtotal Yield Unit Ext Item Qty Cost Qty C A B B1 B2 100 1 2 3 4 95 1 84 5 8 1 1.11 2.22 8.89 17.78 Transfer Trasfer Job red Mat red Mat Closed Qty Value Qty 100 9500 98 111 889 1778 111 4444 14222 18778 51% 111 889 1778 System Cycle Job Closed Actual On Hand Count Value Qty Qty Value 9,310 98 98 111 4,444 14,222 18,778 50% 10 150 200 10 750 1,600 2360 57%
1 Raw Material 1 SUBASSEMBLY 2 Raw Material 2 Raw Material Finished Goods
187.78 =1.11+44.44+142.22
Act Fin Yield = unyield Mat Cost/(Earned Mat+ Yield var+ Cycle Count)
Resource – Hrs/Unit * Labor Rate Overhead – MOH+OOH+PGA
– Material & Material Overhead (roll up from Raw Materials)
Level 1 1 1 1 2 1 Item 412791-1 412559-1 75858-1 413095-10 410434-10 411072-1 Description Type UOM QTY Yield EA EA EA EA EA EA 1 1 1 1 1 1 97% 97% 97% 97% 50% 97% Extended Material Material Quantity Overhead 1.0309 0.3964 0.0517 1.0309 0.0241 0.0005 1.0309 0.0167 0.0002 1.0309 0.0719 0.0012 2.0619 0.0360 0.0006 1.0309 0.7719 0.0257 Unit Cost 0.4481 0.0246 0.0170 0.0731 0.0366 0.7977 Extended Material 0.4087 0.0248 0.0172 0.0742 0.0742 0.7958 1.3207 Extended Mat OVH 0.0532 0.0005 0.0002 0.0012 0.0012 0.0265 0.0817 Extended Cost 0.4619 0.0253 0.0175 0.0754 0.0754 0.8223 1.4024
单件成本核算培训
孙启慧 2011年7月10日
成本清单 –标准
142PSF3-2-A..81
单件成本
Material Total Material 1.32075
主材料
Clam Total Resource 0.04356
人工费用
百度文库
Unit Cost 1.68829
Material Overhead 0.08168