第 1 页，共 12 页
東莞維信五金塑膠有限公司在制品成本计算表部门:产二部期初在制品型號(2)期初數量單位工時(3)/H(4) 3,500 348 74 879 971851754030501002070207175374-913-432---7600100-175-614154.5455.85314.0875.1833.2475.9602.0174.4027.8425.4652.2182.8982.6853.0684.9337.6053.8757.3236.0482.8933.1224.5484.0403.2721.9807.6471.6281.0501.4023.0184.0383.0132.9503.4383.5803.508總工時 本月入约当产量本月投产(6)=(3)*(4)*库数量(7)数量(8)(5)(9) 6,6871,2875651,198160-211-2464825578319166586344694-662-309----10---177-39-6 1,784 220 41 231 49-115-36111220326377784112-235-107----615711-69-13-2 - 147 50 1,496 723811425------3867-147--21663288-200----50--30--20- 1,525 285 48 776 10-106-25-----35124175216-379-306-----60050-175-614--本 月月末约当产本期生產總約月末在制月末在制品量當產量 约当总工时品完工度数量(10)(12)=(10)*((13)=(9)+(12)(14)=(13)*(4)(11)11)-(7) 1,975210761,59915938193251504030501002073150-305-534216189288-200-7----30--201539.72%.06$.03%9.99% 784.4752.6318.26159.7449.663.8861.142.5886.6731.1211.7419.9131.566.3122.4050.43-103.15-129.7683.3188.72101.40-142.92-5.94----2.79--6.765.63 525.33118.0424.97704.8210.483.8851.702.5875.3020.24----20.5897.3091.49206.68-274.0583.31287.58101.40-142.92--443.4039.15-106.202.794.7911.286.763.932,387.63 690.95 351.76 3,653.33 34.0123.10 104.2911.33 590.44 110.61 -- -- 101.51 740.00 354.52 1,513.61- 792.91 260.071,308.01 409.68- 282.98 -- 465.57 54.88 -428.86 8.4114.14 38.8024.20 13.79所属日期:2006-1-31人 工 成 本 计提入库成 计时单 本月实 上月实发与 本月发生 本月发生 上月计品人工(计 计时合计位成本发上月已提差异数合计(计时)提计件人件)(17)=(15)+((18)=(17计件工(实发-上月(34)=(16)+(16)工(30)=(31)*(16))/((7)+(资计提)(32)(30)9)13)) 15,880 4,596 2,340 24,298 226154694 ------------------------------------ - ----------------- --------- ------------------------------------ ------------------------------------ 71,837 12,646 6,652 32,794 1,3761542,290755,7391,0911874186121401,6938,6985,011 15,880 4,596 2,340 24,298 226154694753,927736----6754,9222,358-5,2741,7308,7002,725-1,882--3,097365-2,85256942581619231.1137.46100.3935.0523.0739.6413.7029.2851.3935.0715.9321.0019.3922.1829.5049.8728.6346.030.0022.3620.7627.8126.870.0013.170.009.6010.509.460.0025.4620.0419.7923.1023.8123.56完工度(5)期初在制(15)FA01103FA01125FA03125FA04123FA06054FA08100FA09057FA09100FA10047FA10049FA10095FA10096FA10098FA10099FA10100FA10101FA10104FA20045FA20069FT01108FT01110FT01111FT01159FT02073AFT04150FT20049FW04155FW06001FW09068FW10043FW10072FW10078FW10082FW10083FW10109FW1011050.98c.10U.80&.27% 55,957 8,051 4,312 8,496 1,1501,5961,8123561874186121401,0183,7772,6534,625-6,104-2,277---573,202108-1,604-25654150.70% 62.40% 20.79% 27.20% 39.13% 39.82% 31.56% 31.56% 52.60% 37.26% 30.07% 0.00% 25.71% 0.00% 24.80% 0.00% 0.00% 0.00% 84.90&.10.85%0.00% 31.23% 10.20% 31.68% 10.30% 57.78% 77.80% 39.13% 39.82% 31.56% 31.560.683.62%0.00% 75 3,927 736 --- - 675 4,922 2,358 10,067 - 5,274 1,730 8,700 2,725 - 1,882 - - 3,097 365 - 2,852 56 942581619233.82% 0.00% 24.30% 38.57% 46.94% 35.21% 0.00% 71.46% 0.00% 84.90%0.00%0.00%0.00% 14,692 - 11,377 1,730 10,977 2,725 -1,882-576,298473-4,45656119323161133 10,067 0.00% 20.10% 19.40% 11.30% 0.00% 9.30% 0.00% 0.00% 33.80% 37.50% 核准:审核:制表:刘德佳
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東莞維信五金塑膠有限公司在制品成本计算表部门:产二部期初在制品型號(2)期初數量單位工時(3)/H(4) 102.7952.915 1608.6673.4689.537 223.1752.1600.7721.0681.6601.1452.572 3904081122504008022.6051.5752.1101.9951.9822.5172.2333.2382.7722.4102.5003.1373.1302.7723.5923.8733.1401.2552.3751.7101.6821.197 -總工時 本月入约当产量本月投产(6)=(3)*(4)*库数量(7)数量(8)(5)(9)3-13,558----1068491----243325-0---632--7--00---2-6 1 - 3,458 - ---453952----94205-0-0-2110-2--00-4-1-4 - 10 2,971 - ---378--20---298--6780---332290461455-295-37566-160 - - 4,855 - ----------604204---12-192312112-814-6----136-68本 月月末约当产本期生產總約月末在制月末在制品量當產量 约当总工时品完工度数量(10)(12)=(10)*((13)=(9)+(12)(14)=(13)*(4)(11)11)-(7) 10106,712----1,0144001,08020---84204-6880--5891-29040-55-30536375--16034.406.80% 100.00% 3.443.682,070----298.32162.08286.963.50---68.52170.75-28.4045.59--7.2345.65-38.8026.88-46.34-18.244.204.0952.39--11.33 2.353.683,467----253.80123.28235.123.50---578.84169.32-28.3745.5911.75-197.24346.25111.5238.8032.8814.0046.345.9018.214.20-52.39134.89-75.41 6.57 10.7314,787 - - --805.81 266.28 181.43 3.74- -- 1,507.88 266.68 - 56.5990.35 29.57 -638.74 959.68268.76 97.01 103.1343.82 128.43 21.21 70.5313.19 -124.42 230.66- 90.24 2,2692,3890639212951 -781616669所属日期:2006-1-31人 工 成 本 计提入库成 计时单 本月实 上月实发与 本月发生 本月发生 上月计品人工(计 计时合计位成本发上月已提差异数合计(计时)提计件人件)(17)=(15)+((18)=(17计件工(实发-上月(34)=(16)+(16)工(30)=(31)*(16))/((7)+(资计提)(32)(30)9)13)) 44 71 98,346 - --- ----------- ------ -- ------------3,500--72-34,4404,104-4,880-247-776--2,835---------- ------------- 65 71 207,009 - ---6,1402,3871,87625-- 44 71 98,346 - ---5,3591,7711,20725--18.8119.39 9430.000.000.00 -20.5814.736.547.110.000.000.0018.2911.110.0013.2713.1816.880.0021.5218.4416.0416.6321.1320.8218.4323.9025.7720.8864.0115.8011.370.008.19完工度(5)期初在制(15)FW10111FW10112FEILOOM小计 8,596FA01887FA04104 -FA05887LOOM小计FA01201FA01203FA01204FA04035FP01112FP01136FP01142FP01146FP01147FP01150FP01152FP01162FP01815FP01852FP01861BFP01861CFP01894FP01895FP02852FP02894FP02895FP03815FP03852FP03895FP04133FP04135FP04136FP04137FP04138 - 636 400 1,08010.90% 9 0.00% 21 108,663 -0.00% 0.00% - 29.42% 40.52% 26.57% 17.52% 0.00% 0.00% 0.00?.57?.70%0.00% 7.00% 9.70% 4.80% 24.02% 50.35% 3.10% 2.10% 0.80% 2.85% 0.60% 99.80% 1.60% 2.70% 11.37% 1.59% 5.76% 5,359 1,771 1,207 25-- 1,500 - 1,068 - 34,440 5,000 1,140 - - 4,410 - 14,820 --- - 10,029 1,774 - 376601197- 4,104 4,410 4,880 - 15,067 - 33,220 34,272 - --2,160--- - 12,298 4,163 - 377601203-4,2876,5951,797645737291854143470882628281,546-650 - 43,249 36,046 - 3766012,357-4,2486,38341.76% 56.99% 0.00% 0.00% 12.47% 50.16% 0.00% 13.38% 67.19% 0.00?.25%0.00`.79% 4,248 6,383 1,788 645 686 29185414146988- - 776 -- 16,065 13,230 30,576 - 2,520 5,810-2,160--- 32,364 645 3,206 6,1018542,30146988- 61367068 212621250 - - - 3,940 ---- - 3,940 --84.02% 11.37% 13.97% 0.00% 0.00% 7.08% 828 1,534 -600 - 19,992 -3,536 828 21,526 -4,136 - 8,320 8,320核准:审核:制表:刘德佳
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東莞維信五金塑膠有限公司在制品成本计算表部门:产二部期初在制品型號(2)期初數量單位工時(3)/H(4)1.6771.8582.8333.3131.7421.3851.7981.6332.6651.4700.9432.3581.1901.1531.3871.0672.8081.4773.342 --1--20072-3----1001.5131.2751.3122.0383.8174.5435.4106.0683.1152.4831.5902.5833.5702.3903.1981.7324.608總工時 本月入约当产量本月投产(6)=(3)*(4)*库数量(7)数量(8)(5)(9)-74630-01723000-06-1------0.05---263-3-----5 -4910-0914000-05-1------0.02---51-2-----1 -68581956--3914-4814--909015-12065--25235---302720325101501 ----66501334--14993--15-1----15--15572--20----57本 月月末约当产本期生產總約月末在制月末在制品量當產量 约当总工时品完工度数量(10)(12)=(10)*((13)=(9)+(12)(14)=(13)*(4)(11)11)-(7) -1,9458296---40-151--5790220---2065-110235-45-3030-32510150440.00a.89d.924.58% - 1,203.76 53.23 33.20---25.52-0.0523.77--37.5354.17114.55---6.1329.58-0.028.9624.98-5.06-6.5222.48-23.563.927.42134.128.07 -1,155.0352.2433.166.005.8840.6824.5933.92-23.6214.008.78125.4454.17113.2515.00-1.006.1329.58--23.9624.98-155.3271.146.5220.4720.0023.563.927.42134.1263.97- 2,146.43 148.03 109.88 10.458.14 73.1640.17 90.40 - 22.2833.02 10.45144.67 75.12 120.80 42.13 -3.34 9.28 37.71- -91.43 113.49 -942.55 221.59 16.18 32.5551.67 84.109.36 23.73232.24 294.79所属日期:2006-1-31人 工 成 本 计提入库成 计时单 本月实 上月实发与 本月发生 本月发生 上月计品人工(计 计时合计位成本发上月已提差异数合计(计时)提计件人件)(17)=(15)+((18)=(17计件工(实发-上月(34)=(16)+(16)工(30)=(31)*(16))/((7)+(资计提)(32)(30)9)13)) - 14,276 985 731 7054487267601-14822070962500803280-2262251--608755- 912 58 4,400 9,633 - - 700 7,952 - 4,402 3,300 -- 7,600 4,400 9,633 --- 3,040 3,630 - 2,300 - - 5,160 - - - 1,630 ----- -6,68858----7001,988-142---------152121-----4,6801,104--------- ----780510-1,8463,230--1,106720---2,280-189----5,040------6,080----- - 19,769 1,005 732 70556084356021149220711,002500813280-2262251-0608755-6,4581,493108240344559621581,5451,983 - 14,276 985 731 8505644872,1133,831-1481,3267909625008032,560-21162251--5,648755-6,2691,4741082176,424559621581,5451,9610.0016.4218.8822.0411.589.2312.1611.3017.7110.666.2815.697.937.689.227.1018.680.0022.2310.078.480.0014.7825.3830.220.0040.3520.7416.5210.6717.1823.7415.9021.2711.5230.47完工度(5)期初在制(15)FP04142FP04153FP05152FP05852FP06053FP06058FP06060FP06089FP08056FP08089AFP08089BFP09056FP09064FP09067FP09089AFP09089BFP10056FP10056BFP10057FP10089AFP10089BFP10090BFP14089AFP20044FP20047FP20053FP20061FP20068FP20089FP22052FP40005FP40152FP53001FP53002FP53003FP53061 1,260 1 1 -650142013-9150130- 99.00% 3.40% 0.00% 2.00% 18.63% 99.50% 0.40% 5.00% 4.90% 0.00% 2.40% 3.39% 1.00% 0.00% 0.00% 0.00% 2.40% 0.00% 0.00% 2.37%1.20%0.00f.83% 5,493201-1122168111-2409-0.00% 0.00% 0.00% 63.81% 0.00% 5.00% 46.60% 0.00% 0.00% 65.84`.19R.07%0.00% 5,964 - 4,260 3,300 -- - 4,770 5,220 - - - 3,192 3,751 - 2,300 - - 480 1,104 - - 1,630 ------ - 4,770 5,220 -0.00% 0.00% 30.65% 45.50% 0.00% 2.40% 89.56% 10.63% 0.00% 11.24%0.00!.72t.93% --0--18919-23----22 6,269 1,474 108 217 344559621580.00% 0.00% 0.00% 0.00% 1.10% 0.00% 73.62% 78.31% 74.21% 89.41% 18.34% 1,545 1,961核准:审核:制表:刘德佳
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東莞維信五金塑膠有限公司在制品成本计算表部门:产二部期初在制品型號(2)期初數量單位工時(3)/H(4) 21168517-193-4.0721.3902.5334.5705.7951.6105.4328.7001.5981.6951.4137.2584.2809.5555.2578.6733.1751.1981.1971.0431.038 235417 總工時 本月入约当产量本月投产(6)=(3)*(4)*库数量(7)数量(8)(5)(9)5810742--26-33199818-20-1202101-30--2,49716,055 159020--17-419513-5-30022-21-- -1 1,258 -262 216 144-288-2300-2-21----1----- 20804-----5070050----338-----本 月月末约当产本期生產總約月末在制月末在制品量當產量 约当总工时品完工度数量(10)(12)=(10)*((13)=(9)+(12)(14)=(13)*(4)(11)11)-(7) -6222552161441932881006501002551139-4268318-370--11,43418,146 0.00.75%3.926.88% -85.5310.0079.6682.32147.1289.8090.70569.3480.4312.930.28100.33-134.575.1022.26-21.32--4,6786,748 4.70799.92-10.2679.6682.32129.8389.80136.911,250.60125.69-0.100.2895.33-443.054.85-----8,05811,525 19.14 1,111.89 -25.99 364.05 477.07209.03 487.751,191.15 1,998.88 213.05 -0.132.04 408.00- 2,328.97 42.06 - -- - -20,06434,851 270 18,782 127,445-- -- 482,010 482,010所属日期:2006-1-31人 工 成 本 计提入库成 计时单 本月实 上月实发与 本月发生 本月发生 上月计品人工(计 计时合计位成本发上月已提差异数合计(计时)提计件人件)(17)=(15)+((18)=(17计件工(实发-上月(34)=(16)+(16)工(30)=(31)*(16))/((7)+(资计提)(32)(30)9)13)) 127 7,395 -173 2,421 3,173 1,390 3,244 7,922 13,295 1,417 -1 14 2,714 - 15,490 280 - - 7,250 48,672完工度(5)期初在制(15)FP55052FV01098FV01149FV01155FV01156FV01157FV01158FV02074FV04148FV06074FV06149FV10157FV20058FV20060FV20149FV76057FA01205FP04033FP0413872.86% 53.34% 3.92% 0.00% 8.96% 0.00% 2.49% 3.12% 5.07% 3.60% 0.00%3.86%2.80%7.00% 5.76% 716 422763264-166-861,461695147-86614741 -------- 2,900 46,872 - - 4,3501,800--- 5,800 19,296 - - --- 5498,158912,4213,1731,5563,244 5,927 26,691 -173 2,421 3,1731,3903,24427.449.179.1130.4038.5410.5736.1356.9211.6210.917.3248.2828.510.0034.6157.6133.290.0012.660.000.00 1,410 2,35357.17% 76.23% 31.18% 90.70% 87.59% 80.43% 5.07% 28.09% 72.18% 0.001.59c.76%7.00% 41,375 63,500 - --- -22,125 - ---- 152 1,050 152 257139-7649318370 - 32,900 - --- 8,009 14,756 1,423 95142,860 7,922 46,195 1,417 -1142,714 11,070 115,830 31,250 115,830 -20,180 - -80-833------301-301 - 54,160 54,978 -- - 54,080 55,811 - - 27,040 - - ---- - 16,356 294 741 -270-- - 42,530 280 - ----0.00% 5.76% 0.00% 0.00% 2536 FP01120FP01121SUNLOOM小计 9,971总计 18,567 809 4,267 5,653 8,624 4,190 9,045 133,447 231,793 481,709 481,709 241,063 241,063 152,229 359,238 374,510 472,856说明:1.本月实际工时52682时,标准工时34851时,效率为66.15﹪.2.本月直接计时人工211725.23元,直接人工分配率=直接人工总数/约当总工时=211725.23/34851=6.08元/小时 3.本月制造费用856287.41元,制造费用分配率=制造费用总数/约当总工时=856287.41/34851=24.57元/小时. 4.本月投产数量,为负数的,是由于上月生管提供的生产在制品完工度表中的批量有误,数量为-1,-2的为产前样品核准:审核:制表:刘德佳
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東莞維信五金塑膠有限公司在制品成本计算表币别：人民币 单位：元制造费用成本 期末在制 入库成品 人工合计 入库成品人 本月发生 单位成本 期末在制成 期初在制 入库计 本月发生 本月总投入人工成本期初在制 制费合计总成本(35)=(17)+工成本(22)=24.5(24)=(22)本(26)时人工计件人工人工(20)=(18)(21)(25)=(24)*(30)7*(14)/(7)+(13)*(12)(9)71,837 12,646 6,652 32,794 1,376154 2,29075 5,739 1,091 187418 612140 1,693 8,698 5,011 14,692- 11,377 1,73010,977 2,725- 1,882 -57 6,298 473 -4,456 56119 323161 13347,436 10,675 4,818 27,196 231- 1,452- 1,285 - -- -- 1,032 6,184 5,011 9,943- 8,475 -8,510 -- - -- 6,298 473 -4,456 -119 323- -- - - - -- -- - - -- -- - - - -- - -- -- - -- - - -- -- -- -15,880 4,596 2,340 24,298 226154 69475 3,927 736 -- -- 675 4,922 2,358 10,067- 5,274 1,7308,700 2,725- 1,882 -- 3,097 365 -2,852 5694 258161 92 47,436 10,675 4,818 27,196 231-1,452-1,285-----1,0326,1845,0119,943-8,475-8,510-----6,298473-4,456-119323-- 24,4011,9711,8335,598154838 109,904 17,550 9,228 25,784 2,323 2,852 6,050 1,188 625 1,394 2,042 468 2,333 7,593 8,800 11,583 - 14,457 - 7,602 - -- 58,664 16,977 8,643 89,762 836 568 2,562 278 14,507 2,718 --- 168,568 34,526 17,871 115,547 3,159 568 5,415 278 20,557 3,905 625 1,394 2,042 468 4,827 25,774 17,511 48,773 - 33,939 6,390 39,740 10,066 - 6,953 - 111 22,128 1,709 - 15,750 207 430 1,172 59546673 102 270 123 53146 32108 184 125 5370 6574 84 148 100 153- 67 77101 99- 49 -19 37 34 -90 7472 8488 83 111,325 29,145 12,946 95,822 530 - 3,434 - 4,602 - --- 57,2435,3824,92519,7252,6305681,98127815,9553,9056251,3942,0424681,8847,452-15,764-8,6566,3908,93210,066-6,953-111----207--595466 107,263 72,285 42,116 57,123 8,776 2,378 84,562 7,135 4,846 11,174 17,853 4,44311,33261,85442,405本月发生所属日期:2006-1-31直 接 材 料 成 本 期末在制标准单成本位成本(27) 207 276 596 193 167 254 94 168 523 191 162 223 191 237 289 490 404 492 - 200 118 120 145 211 72 - 97 42 168 134 1,601币别:人民币 元间 接 材 料 成 本 期初在制本月发生 合计(A)约当单位成本 入库成品成本 合计(A)单位成本 入库成品成本 168,71633,63828,195256,4099,3587,9708,2613,5516,985511--- 275,978 105,923 70,311 313,532 18,1347,97010,6403,55191,5477,6464,84611,17417,853119 3141,061 335 304 2,05664 1,379 820 246 413561 566 704361 583 358509 -150 306 151411 -101 -24 42 168 -1,681 2,975 1,497 1,940849 3,984 120,248 78,660 28,608 149,768 1,670 - 9,964 - 13,078 - --- 155,731 27,263 41,703 163,764 16,464 7,970 676 3,551 78,468 7,646 4,846 11,174 17,853 4,443 10,603 41,018 - 56,138 128 676 25,505 22,702 41,678 20 14,469 8,030 143--14 29,719 4,407 3,178 10,292 511833-- 44,066 10,363 4,927 32,682 405-695 73,785 14,770 8,105 42,974 916 - 1,528 - 10,634 588 25042978432 44122 46 15 -9 - 95 19 2122 25 3350 49 4164 -44 9 2624 -13 -7 16 25 -32 - 83 6889 103 48,722 12,467 5,871 35,638 153-969 1,146 75 4,454 1,091 187418612 - 10,634 588 250429784 - 2,381 - --- 140 661 2,515 - 4,748 - 2,902 1,730 2,467 2,725 - 1,882 - 57----56--161133 - 2,494 18,182 8,711 37,189 - 19,482 6,390 32,138 10,066 - 6,953 - - 11,439 1,348 - 10,537 207 347953595339 - 2,944 18,323 17,511 33,009 - 25,282 - 30,808 - --- - 9,385 39,924 20,261 67,627 - 7,840 20,674 -3,192 33,693 - 14,469 - -7,9166,178- 4,443 20,718 101,778 62,666 162,410 12876,47625,50559,45741,6782014,4698,03014324,9508,42414 - 10,115 60,760 62,666 106,272 - 75,800 - 36,755 - --- 775 2,167 1,144 4,348 - 12,029 - ----43--- 208 2,092 6,334 6,001 16,032 - 10,591 737 10,419 2,446 - 1,816 - - 9,869 1,269 - 4,532 - 498946599494 208 2,867 8,501 7,145 20,380 - 22,621 737 10,419 2,446 - 1,816 - 43 9,869 1,269 - 5,676 - 498946599577 - 1,748 6,043 7,145 13,793 - 16,851 - 8,077 - --- 94,784 128 68,636 4,832 62,649 7,985 20 8,030 143 17,034 2,246 14 48,475 14 1,672 4,187 22,383 111 10,689 361 - 5,213 - 82218127 - 22,128 1,709 - 15,750 - 430 1,172 -- - 24,950 8,424 - 294,102 - 8,981 27,160 -- - 9,869 1,269 - 5,676 - 498946-- 245,627 8,286 7,309 22,973 5,73729 294,102 8,299 8,98127,1605,73722,412 277 1,497 1,940 - 8,299 -- 1,144 - --83 287 1,494 5,737 22,412核准:审核:制表:刘德佳
成本核算实例 - 图文
