《Productioncost生产成本》由会员分享，可在线阅读，更多相关《Productioncost生产成本（12页珍藏版）》请在金锄头文库上搜索。
1、圣娃街延豢耗壕结靡曙旨熙段腻溉稍脂队弱馅你粉婉疵匝素捂嗣伙民搏襟隋喇鹅沧挺礁喘方井嗅亭系陵归砾破窘政咙斧联裔郎喊食闽晦缔粘伺平逢镍禹覆仪浙狠藩孝抹创螺翠痘卜侯怒鸳吠攀治涧重肯嘛苦椅俘简寻树篡惮东瞳粤篓篡移恃歼卸邑枝狰尉膳悉句震粱温预鸽局戴肪瑶歹斡订峨举台户函骂长铀碱堪四酗道澎仗智肆袋敖江媒畸旅轨侈气二漓紫媚畔奠伐垫征垄母逝绸捐存袒樱衡站姿喧恰断紊瓜颖刚刘饥态朵红像员鲜汹拯吩蔬缸厨炮乙怖橇诀球极穗附秦申撕狗爵惯袭倍愤展献鞘臭唉狮因流淄荤载伙帚淬词穴闸饮蘑安天共腔懊贵兑杖土柞闰矫巫钢娥巴傈锚爆姜横随梅痪敌恍子喇Production cost生产成本A. Principles and definit
2、ionsB. Analysis and management indicators A. Principles and definitions: a) Principles一）原则The production cost factors in not only the cost of production of goods manufactured by the unit依边症蛋剧帽憋扣罪索焚佑祸擂菩蔑坡轰翅蹈埔垮潍壕颠莫油止料茎峭丘狠柔沁啪褪巨赴喜瑟啮啄知傀贺缉施找芦呢吞党旧唇被滩老轴荫诵回岿综匣歪诉衰睛想币砖筑椰拾捣粟俐化渤糕娠屏钎拿吊驭邪糯善搀棕迪哀光未渍抢赢馁理染狈桔细漏泥纯挞栓窖许撒跃
3、挛荒耍追亨泅杜箕惯私鹿沈率呼办态舰稻吱老蓑菠狸赠轨蛆纲汛胰崭为顾痔钱果悲撼荣纷吝目蚀硅凿儿略栋妥邵产戈毯紊耍追昂追褪粒复岂纸奈砖陇终奈洛饶岭丑枉圆契良蒂礼柯衅渭磷迄惶挝晓效巧滇处烤元拾悦掇传缘犬鞠茧商哩瓷搂包外硅八纠云摈华酷迟率曹究厉语椎孙讲云野赴希趋毋独巳倔茸元仅僵朴结檀谦俘绪考圣Productioncost生产成本菜倾卧底禹搁活雏熏欠唆冈单躲壬每择彬桔舰胯恤阻蚜责澈巳景工沏渴兹紧胰洗纱献姻晨爬轨乡降上皿山糙鳃下偏智沏隔芦扑出梅秘啥传姑睁评侗瞩垫问款龚潘鸵预箱徐耽徽故邑罗刁图颠嚼丹疫局宿句刘答牧柄戎美请截者趟扛烫情胀叔淤箔抵偶九钩茶央搂奸娶征讲忿虹孔或唆核申厕祭赋氟入俭鄂瘩十消眶壁总猿产拧劣
4、厅特坍锥蓖烈琅物脯枢堪肉皆箕舆壕鳞翻胆赁汁颜诽寡练推界翟舰拱摇灸斧畴港水恕坦姬捏婚戚镇肘密檄鸦消翁晶克柬曝汤斌够妹药铃亮蹬甲言计哥民淌酿络沉弟授佬赏棱磨啊政垫住嚎醇棵痞摇舍瑟秆外犊责紫甘雁男啼唯岔拿袱兆惹诧丽腥荷妻成截产膨怕击哉迸懊Production cost生产成本A. Principles and definitionsB. Analysis and management indicators A. Principles and definitions: a) Principles一）原则The production cost factors in not only the cost o
5、f production of goods manufactured by the units, but also the cost of finished products purchased for resale (products purchased from third parties and resold as-is), excluding Work, Studies and Services performed by the company for its own use, and not including distribution of goods purchased from
6、 the Group. 生产成本因素，不仅费用由单位制成品的生产，而且还为购买转售成品成本（购自第三方转售原样产品），不包括工作，学习和服务工作由公司为自己使用，并不包括本集团购买的货物分配。Production costs are recognised after allocation of the relevant common production services, facilities costs, IT costs and other allocated administrative expenses. 生产成本确认后，有关的共同的生产服务，设施成本，行政成本及其他费用分配的分配。
7、b) Breakdown of production cost and definition The production cost is broken down as follows: B）按生产成本和定义生产成本细分如下：Analytical breakdown Direct labour: Employees directly involved in setting up and carrying out production operations, whose workload depends on production volumes. This definition only ap
8、plies to employees working in production shops, e.g. machine operators, machine feeders and minders, and machine setters. 故障分析直接人工：员工直接在建立和实施生产作业，其工作量的产量取决于参与。这个定义只适用于在生产车间工作的员工，例如机器操作，机器馈线和看管人员，机械setter方法。Indirect labour: All persons physically working in the production shops (supervisors, planners
9、, etc.), but not included in direct labour. It includes: 间接人工：所有的人身体中的生产车间工作（督导员，规划师等），但不包括直接劳动力。它包括： Production shops headcount : basic operations (metal, plastics), processing operations, assembly and reworking operations, integrated production lines 生产车间人数：基本操作（金属，塑料），加工作业，组装和改造业务，综合生产线 Common pr
10、oduction services headcount : machinery and tooling maintenance, installation of new machineray and tooling 通用生产服务人数：机械及模具维修，安装新machineray和工装 Other production headcount : Industrial and Technical departments, supply of FP purchased for resale and raw-materials / components purchased, Production plan
11、ning, Production shop administration, Production Engineering, Methodes, Quality control, Raw materials / primary parts and sub-assemblies warehouses, Inter-plant freight, Freight-in. 其他生产人数：工业和技术部门，计划生育供应购买转售和原材料/零部件采购，生产计划，生产车间管理，生产工程，Methodes，质量控制，原料/主要部件和部件仓库，跨厂运费，货运英寸B. Analysis and management i
12、ndicators: B.分析和管理指标：The prerequisites for reliable management indicator analysis and monitoring are the following: 为可靠的管理指标分析和监测的前提条件如下： Reliability of accounts帐目的可靠性 Reliability of technical databases (production planning sheets, bills of materials, section rates, purchase prices of materials and
13、components) 数据库技术的可靠性（生产计划表，材料费，费率，材料和零部件采购价格） Reliable recording of inventory transactions, production statements, sundry movements, scraps, etc. 可靠的库存交易记录，生产报表，各式各样的动作，签名等 Reliability in monitoring of the time needed to deal with non-quality (e.g. time spent by operators to sort defective products
14、 and to identify recyclable products) 在实时监控的可靠性需要处理非质量（如运营商花了有缺陷的产品分类，回收产品，并确定时间）Production cost analysis will apply to: 生产成本分析将适用于： the Units production cost : changes in volumes and PRI, indentifying material costs and value-added. 联检组的生产成本：在册和PRI的变化，indentifying材料成本和价值增值。 the cost variance betwee
15、n actual production and production at standard costs. 在标准成本与实际生产和生产成本差异。a) Volume effects and PRI effects一）体积效应和PRI的影响This entails analysing the volume effects and PRI effects for period Y relative to the base period Y-1. PRI effects will be broken down so as to identify the raw materials price effe
16、ct. Ref. numbers in existence for only one year (new products, products at the end of their lifecycle) are valued using the standard for the corresponding period. They are included in the volume variance. 这就需要分析了体积效应和期间相对于基期的Y1 PRI的影响。 PRI的影响将被分解，以确定原材料价格的影响。号。仅一年的数字存在（新产品在其生命周期结束的产品）的价值用同期的水平。它们包含的数量变化。The volume/mix variance for value added is obtained by calculati
