采购成本模型分析成本模型成本要素占比成本计算备注直接材料56%6已知直接人工8%0.866/56%*8%制造费用12%1.296/56%*12%COGS76%8.14GS&A15%1.616/56%*15%税前利润9%0.966/56%*9%价格100%10.71每月跟踪记录月份采购总量直接材料直接人工制造费用COGSGS&A税前利润价格100.006.000.861.298.141.610.9610.71100.006.000.861.298.141.610.9610.71200.005.000.861.297.141.610.9610.71100.006.000.861.298.141.610.9610.71100.006.000.861.298.141.610.9610.71300.004.000.861.296.141.610.9610.71100.006.000.861.298.141.610.9610.71100.006.000.861.298.141.610.9610.71100.007.000.861.299.141.610.9610.71100.006.000.861.298.141.610.9610.71100.006.000.861.298.141.610.9610.71100.007.000.861.299.141.610.9610.71平均5.600.861.297.741.610.9610.71采购模型调整成本要素成本调整后占比原先占比差异备注直接材料5.652%56%-4%直接人工0.868%8%0%制造费用1.2857142912%12%0%COGS7.7472%76%-4%GS&A1.6071428615%15%0%税前利润0.969%9%0%价格10.7142857100%100%0%直接材料+直接人工+制造费用GOGS+GS&A+税前利润+价格1月份2月份3月份4月份5月份6月份7月份8月份9月份10月份11月份12月份
