胶合板成本核算表格.xls

拼拼 中中 板板 成成 本本 核核 算算 表表 2002年9月20日单位:元 规 格 领 用 中 板胶 纸 带工 资 (元) 合 计(元)损 耗% 产量 单位成本备注 PCSM3单 价金 额单 价金 额单 价金 额(PCS) 1.5整板3,00014.528.7026,100.000.10300.000.10285.0026,685.003,0008.90 1.5机拼3,06014.818.0024,480.000.12367.200.10290.7025,137.900.022,9848.42 2.6机拼1,0518.8210.0610,573.060.12126.120.14147.1410,846.320.021,03010.53 板板 坯坯 成成 本本 核核 算算 表表 单位:元 规 格等 级 中 板尿 醛 胶 水面 粉胶 纸 带工 资 合计(元) 产量单位成本 备 注 单价 金额单价金额单价金额单价金额 单价 金额 (PCS)(元/PCS) 9厘三夹 BB/CC27.9016,126.201.28739.840.25144.500.1057.801.70983.7618,052.1057831.23 12厘七夹 BC28.1614,558.725.122,647.041.00517.000.1051.702.841,467.2519,241.7151737.22 12厘边料BC28.70717.502.5664.000.5012.500.102.503.0676.45872.952534.92 15厘边料BC39.47868.341.2828.160.255.500.102.202.8963.60967.802243.99 21厘垫板41.585,862.785.12721.921.00141.002.30324.307,050.0014150.00 9厘三夹BB/CC: 2.6配套机拼+2.6已拼小规格+2.6配套机拼 方12厘七夹BC: 1.5利用机拼+(1.5X2)散板+1.5手拼利用板+(1.5X2)散板+1.9无卡机拼 式12厘边料BC: 1.5利用机拼+3厘边料+2.6手拼利用+3厘边料+1.5利用机拼 15厘边料BC: 1.5利用板+12边料+1.5利用机拼 备注: 尿醛胶1300元/吨 胶胶 合合 板板 半半 成成 品品 成成 本本 核核 算算 表表 20022002年年9 9月月2020日日单单位位:元元 规格等级 中板/板坯单板尿醛胶水面粉胶纸带工资 金额合计 单位成本 PCS单价金额单价金额单价金额单价金额单价金额单价金额 (元/PCS) 3厘 整板 36828.9032,769.806.0222,165.641.184,344.760.20736.400.06220.920.5822,142.9262,380.4416.94 9三夹BB/CC100738.0838,350.636.216,253.471.181,188.260.20201.400.495498.4746,492.2346.17 12六夹BC58434.8420,346.565.773,369.681.18689.120.20116.800.622363.2524,885.4142.61 15边料BC1541.39620.915.7786.551.1817.700.203.000.74711.21739.3749.29 合合计计92,087.9031,875.346,239.841,057.60220.923,015.84134,497.44 胶胶 合合 板板 成成 品品 成成 本本 核核 算算 表表 一、夹板成品产出成本20022002年年9 9月月2020日日 规规格格等等级级 半半成成品品转转入入产产成成品品工工资资制制造造费费用用间间期期费费用用合计备注 PCSM3单单价价金金额额单单价价金金额额单单价价金金额额单单价价金金额额单单价价金金额额 3厘厘整整板板7,900 70.31017.61139,119.000.1431,129.700.997,821.00 0.990.997,821.0019.731 15 55 5, ,8 89 90 0. .7 70 0 9五层BB/CC560 15.00846.4826,028.800.368206.082.981,668.802.981,668.8052.812 29 9, ,5 57 72 2. .4 48 8 12五层BB/CC120 4.284049.655,958.000.65278.243.97476.403.97476.4058.246 6, ,9 98 89 9. .0 04 4 12九层BC1900 32.13048.2543,425.000.572514.803.973,573.003.973,573.0056.765 51 1, ,0 08 85 5. .8 80 0 12九层BC2120 4.284048.255,790.000.57268.643.97476.403.97476.4056.766 6, ,8 81 11 1. .4 44 4 合计：9,600 126.016220,320.801,997.4614,015.6014,015.602 25 50 0, ,3 34 49 9. .4 46 6 备注： 制制造造费费用用每每天天按按10000元元、期期间间费费用用10000元元(按按正正常常每每天天入入库库90m3计计算算,即即每每方方固固定定费费用用222.22元元/方方)。 二、夹板产出等级盈亏: 规规格格等等级级 成成品品分分等等销销售售单单价价理理论论销销售售额额 实实际际成成本本价价 实实际际成成本本额额 盈盈亏亏额额(元元） 盈盈利利100100元元盈盈利利100100元元盈盈利利100100元元 产产量量合格率%(定价）（1）（2）(1)-(2)成成本本单单价价成成本本总总额额(3)(3)盈盈利利额额(3)-(2)(3)-(2) 3厘整整板板OVL1 2700270058.10%2 21 1. .5 50 058,050.0021.7158,630.10-580.1022.6061,033.102403.00 OVL23000300022.30%2 20 0. .0 00 060,000.0020.2060,597.46-597.4621.0963,267.462670.00 BB/CC19009009.00%1 19 9. .0 00 017,100.0019.1917,270.47-170.4720.0818,071.47801.00 BB/CC2100010007.90%1 15 5. .0 00 015,000.0015.1515,150.45-150.4516.0416,040.45890.00 B3003002.50%1 14 4. .0 00 04,200.0014.144,242.21-42.2115.034,509.21267.00 9五BB/CC149049097.90%5 53 3. .0 00 025,970.0053.0625,998.44-28.4455.7427,311.641313.20 BB/CC270701.40%5 51 1. .0 00 03,570.0051.063,574.04-4.04 12五BB/CC112012095.90%7 70 0. .0 00 08,400.0058.246,989.041,410.9661.817,417.44428.40 12九BC190090096.60%5 53 3. .0 00 047,700.0056.7651,085.80-3,385.8060.3354,298.803213.00 BC21201202.60%5 51 1. .0 00 06,120.0056.766,811.44-691.4460.337,239.84428.40 合合计计：96009600246,110.00250,349.45-4,239.45259,189.4112,414.00 备注: 每每日日固固定定费费用用计计划划产产量量 每每方方计计划划费费用用两两天天实实际际产产量量(m3)每每方方实实际际费费用用每每方方费费用用差差额额 总总费费用用差差额额 本本日日实实际际利利润润利利润润累累计计 -(4)*- 20000200009090222.22126.016158.71063.518003.563 3, ,7 76 64 4. .1 11 11 19 92 2, ,9 94 49 9. .8 82 2 审核:制表: 胶胶 合合 板板 成成 品品 成成 本本 核核 算算 表表 一一、夹夹板板成成品品产产出出成成本本20022002年年9 9月月1414日日 规格等级 半成品转入产成品工资制造费用间期费用合计备注 PCSM3单价金额单价金额单价金额单价金额单价金额 3厘整板203318.151817.4735,516.510.18365.940.891,809.370.992,012.6719.5339,704.49 机拼 631756.401816.99107,325.830.181,137.060.895,622.130.996,253.8319.05120,338.85 9五层BB/CC91024.377242.4738,647.700.43391.302.682,438.802.982,711.8048.5644,189.60 12五层BB/CC1806.428648.648,755.200.4377.403.57642.603.97714.6056.6110,189.80 九层BC72025.714348.5234,934.400.65468.003.572,570.403.972,858.4056.7140,831.20 15五边料BC904.017949.264,433.400.8072.004.46401.404.96446.4059.485,353.20 18厘B351.871778.162,735.600.9031.505.34186.905.94207.9090.343,161.90 合合计计：10285136.9633232,348.64936.705,651.806,284.80263,769.04 备注： 制造费用每天按9000元、期间费用10000元(按正常每天入库90m3计算,即每方固定费用211元/方)。 二二、夹夹板板产产出出等等级级盈盈亏亏: 规格等级 成品分等销售单价理论销售额 实际成本价 实际成本额盈亏额(元）盈利100元盈利100元盈利100元 产量合格率%(定价）（1）（2）(1)-(2)成本单价成本总额(3)盈利额(3)-(2) 3厘 整板OVL1900 50.60%22.0019,800.0020.3218,285.761,514.2420.3218,285.760.00 OVL290035.60%21.0018,900.0019.3917,452.751,447.2519.3917,452.750.00 BB/CC120712.10%19.003,933.0017.543,630.74302.2617.543,630.740.00 B261.60%14.00364.0012.89335.2428.7612.89335.240.00 机拼OVL14500 68.20%22.0099,000.0020.0690,252.188,747.8220.0690,252.180.00 OVL230020.00%21.006,300.0019.145,742.25557.7519.145,742.250.00 BB/CC1993 10.10% 19.0018,867.0017.3217,199.861,667.1417.3217,199.860.00 BB/CC225016.004,000.0014.593,646.59353.4114.593,646.590.00 B2741.50%14.003,836.0012.773,497.97338.0312.773,497.970.00 9五BB/CC184097.30%53.0044,520.0049.7141,760.532,759.4749.7141,760.530.00 B700.70%37.002,590.0034.702,429.07160.9334.702,429.070.00 12五BB/CC118095.70%73.0013,140.0056.6110,189.802,950.2056.6110,189.800.00 12九BC160096.10%53.0031,800.0057.8934,735.67-2,935.6757.8934,735.670.00 BC2602.60%51.003,060.0057.893,473.57-413.5757.893,473.570.00 12厘B601.20%42.002,520.0043.702,621.96-101.9643.702,621.960.00 15边料DBB/CC9084.00%70.006,300.0059.485,353.20946.8059.485,353.200.00 18厘B3595.003,325.0090.343,161.90163.1090.343,161.900.00 合合计计：10285282,255.00263,769.0418,485.96260,607.14- 备备注注: 本日固定费用计划产量 每方计划费用本日实际产量(m3)每方实际费用每方费用差额总费用差额本日实际利润利润累计 -(4)*- 1900090211.11136.9633138.7272.399914.4728,400.4328,400.43 审核:制表: 名名称称20日单价金额单位成本 3厘1.5配套整板27008.924,030.008.90 1.5配套机拼8.7- 9厘一一次次成成型型57827.90 2.6配套机拼9.7041241.212,044.60 2.6已拼小规格B3.1607002,212.00 2.6已拼小规格A800- 2.6手拼利用板700- 2.6国产杂机拼1115- 2.6封边条0.93420001,868.00 合合计计16,124.60 12五夹 1.5利用机拼1282- 2.6小规格无卡650- 2.6国杂A级1115- 2.6厚薄板800- 2.6手拼利用板700- 1.9无卡机拼950- 1.6国杂A级1070- 2.6封边条2000- 1.9封边条2000 合合计计- 12六夹 1.5利用机拼1282- 1.9无卡机拼 950- 1.9无卡散板 450- 1.9无卡小规格 450- 1.9封边条 2000- 1.6国杂机拼1070- 1.6国杂A级 1070- 合合计计- 12厘七夹51728.16 1.5利用整板1282- 1.5利用机拼1.30112821,667.88 1.6国杂机拼1070- 1.5散板9.3014504,185.45 1.5手拼利用板2.0487001,433.60 1.6国杂小规格1070- 1.5已拼小规格0.838700586.60 1.6国产杂A级2.49710702,671.79 1.6封边条1.81220003,624.00 1.9无卡机拼0.411950390.45 合合计计14,559.77 12厘边料2531.10 1.5利用机拼0.2421282310.24 3厘边料0.464300139.20 2.6手拼利用0.143700100.10 2.6国杂剔除板1115- 2.6国杂A级1115- 2.6封边条0.0932000186.00 1.6封边条2000- 3.6封边条0.021200042.00 合合计计777.54 15厘边料2246.47 1.5利用机拼0.2131282273.07 1.6国产杂1070 12厘边料0.704300211.20 3.6封边条0.1912000382.00 2.6封边条0.0782000156.00 合合计计1,022.27 20mm垫板14125.75 1.5散板450- 2.6无卡小规格0.297650193.05 2.6-3.6待处理长中2.0099501,908.55 1.6长毛芯1.9118001,528.80 2.6厚薄板800- 现常碎料4.884502,196.00 合合计计3,630.40 规格等级 成品分等 产量单价系数约当量成本额成本单价 整板 OVL1270021.51 270058,630.1021.71 OVL23000200.9302 2790.660,597.4620.20 BB/CC1900190.8837 795.3317,270.4719.19 BB/CC21000150.6977 697.715,150.4515.15 B300140.6512 195.364,242.2114.14 小计79007178.99155,890.70 9五BB/CC149053149025,998.4453.06 BB/CC270510.9623 67.3613,574.0451.06 小计560557.36129,572.48 12五BB/CC11207011206,989.0458.24 12九BC190053190051,085.8056.76 BC2120510.9623 115.4766,811.4456.76 总总合合计计9,600250,349.46 9#F33.33 B22.62 小计5.95 F23.77 B22.62 小计6.39 F33.33 B12.69 小计6.02 F23.77 B32.44 小计6.21 F33.33 B32.44 小计5.77 板板坯坯半半成成品品收收发发存存 2 20 00 02 2年年9 9月月2 20 0日日 规规格格 上上日日结结存存本本日日收收入入本本日日发发出出本本日日损损耗耗本本日日结结存存 数数量量单单价价金金额额数数量量单单价价金金额额数数量量单单价价金金额额数数量量单单价价金金额额数数量量单单价价金金额额 3mm(整整板板)9828.908,739.8027008.9024,030.003,6828.9032,769.80- 3mm(机机拼拼)- 7mm四四夹夹930.25272.25-9 30.25272.25 9mm三三夹夹3,82339.12149,555.7657831.2318,052.101,00738.0838,350.633,394 38.08129,257.23 12mm三三夹夹13542.195,695.65-135 42.195,695.65 五五夹夹1,28939.9051,433.25-1,289 39.9051,433.25 六六夹夹2,45834.8485,636.72-58434.8420,346.561,874 34.8465,290.16 七七夹夹9,31039.19364,865.9851737.2219,241.71-9,827 39.09384,107.69 边边料料79136.0128,483.262534.92872.95-816 35.9829,356.21 15mm五五夹夹5450.502,727.00-54 50.502,727.00 边边料料38541.2515,879.572243.99967.801541.39620.91392 41.3916,226.46 18mm五五夹夹2260.791,337.38-22 60.791,337.38 20mm垫垫板板29953.0715,866.9714150.007,050.00-440 52.0822,916.97 合合计计19,557730,493.593,98370,214.565,28892,087.9018,252708,620.25 胶水: 数量胶层胶层数量每层金额 每张金额金额 9mm三夹 57815781.281.28739.84 12mm五夹 201.28- 七夹517420681.285.122,647.04 边料252501.282.5664.00 15mm边料221 221.281.2828.16 垫板14145641.285.12721.92 合计705328211,596.00 面粉数量胶层胶层数量每层金额 每张金额金额 9mm三夹 57815780.250.25144.50 12mm五夹 200.25#DIV/0!- 七夹517420680.251.00517.00 边料252500.250.5012.50 15mm边料221 220.250.255.50 垫板14145640.251.00141.00 合计70532822,047.50