某产品产量、成本计划数与实际数成本项目计划数实际数产量成本产量成本金额百分比金额变动成本500148,000.0068.52%600175,200.00固定成本68,000.0031.48%68,000.00合计216,000.00100.00%243,200.00计划单位成本432.00实际单位成本405.33单位产品成本降低率5.33%31%72%28%实际生产成本结构变动成本固定成本实际数实际数完成百分比成本产量成本百分比72.04%120.00%118.38%27.96%100.00%100.00%112.59%69%31%计划生产成本结构变动成本固定成本产量与成本变动表产量水平总成本单位成本变动成本固定成本合计变动成本固定成本合计3022502100435075.070.0145.04533752100547575.046.7121.76045002100660075.035.0110.07556252100772575.028.0103.09067502100885075.023.398.310578752100997575.020.095.03045020004000600080001000012000总成本总成本变动成30456075901050.020.040.060.080.0100.0120.0140.0160.0单位成本随产量变动趋势单位成本变动成本固定成本合计45607590105总成本随产量变动趋势总成本变动成本固定成本合计1051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0.002000.004000.006000.008000.0010000.0012000.0014000.0016000.0018000.00成本投入趋势分析年末总生产成本统计项目期初数6000.00816.002426.003786.003703.502594.900.00直接材料1560.003000.007200.003900.001500.001500.002400.00直接人工3200.006600.006400.002958.002400.002400.002760.00制造费用1056.001740.001400.00559.50191.40191.40135.00其他0.00270.00360.000.000.000.0090.00合计5816.0011610.0015360.007417.504091.404091.405385.00本期转出11000.0010000.0014000.007500.005200.006686.305385.00期末数816.002426.003786.003703.502594.900.000.00直接材料比重26.8%25.8%46.9%52.6%36.7%36.7%44.6%直接人工比重55.0%56.8%41.7%39.9%58.7%58.7%51.3%制造费用比重18.2%15.0%9.1%7.5%4.7%4.7%2.5%其他比重0.0%2.3%2.3%0.0%0.0%0.0%1.7%合计100.0%100.0%100.0%100.0%100.0%100.0%100.0%1月份2月份3月份4月份5月份6月份7月份46%43%10%1%总生产成本结构图表直接材料直接人工制造费用其他成本统计合计0.00300.00920.001460.00650.004500.005500.006000.004500.004500.0046060.002640.005920.003600.002340.002760.0043978.001260.00900.001440.00600.00750.0010223.300.000.000.00150.000.00870.008400.0012320.0011040.007590.008010.00101131...
