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同学们好!. 成本管理. 主讲教师:王春丽. 前言. 为帮助同学们更好的学习该门课程,特对本课程的主要内容推出网上教学、电大在线答疑等手段 , 欢迎同学们参与其中共同学习提高 我们知道企业之间的竞争很大程度上是价格的竞争,而价格又取决于成本,可以说企业之间的竞争归根结底是成本竞争,企业降低成本就可以提高盈利水平,增强产品的竞争力,扩大市场占有率。因此,成本管理是每个企业生产经营中的一项重要工作,那么如何经营好这项工作呢?首先应清楚企业的成本开支范围及相关知识。. 一、成本的开支范围. 为规范管理,下列各项费用可在生产成本中列支:

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同学们好!

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5


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1 2 3 4 5 6 7 8 9


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4


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=

=/


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=/


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:200020400003002001025

=300*10=3000

=200*25=5000=40000 (3000+5000)=530005=1500050005=25000


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1

/


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2


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18000 30000150024000450022000400002000320006000


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118000/300000.6(/)22000/400000.55(/):15000.60 900()20000.551100()


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2):

18000+1100-90018200() 22000+900-110021800() : 30000-150028500() 40000-200038000() :

18200/285000.6386(/) 21800/380000.5737(/) : :240000.638615326.40() 320000.573718358.40() :45000.63862873.60() 60000.57373441.60()


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1

=/

2

=/


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3

=/


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1

A7200240018008002002A

A

7200+2400+1800+800= 12200

A

12200200=61


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2

=

42002500380013200950010400


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4200 2500 3800 10500

13200 9500 10400 33100

13200 9500 10400 33100 4200 2500 3800 10500


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3.

8000320001140180018020


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=8000 + 32000/ ( 180 + 20) =200

20020=4000

8000+32000+1140+1800-4000=3894


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4

=+-


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4802015250 120007042010013002.052.40


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:


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5

9


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1008040

1

10080=8000

3000+7000-8000=2000

2

10040=4000

2000+3000-4000=1000

3

=3500+7500/8000 + 2000=1.1

=2500+3500/4000+1000=1.2

=1500+2500/4000+1000=0.8


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4


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150%403/300.6/2/50020084000800022000


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1 =200403=24000

2=2003050%0.6=1800

3=2003050%2=6000

4

5=84000+8000+22000-31800=82200


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2A

2800 1400 400 16400 7000 2400 5 30 5 20

A400100


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2800 1400 400 4600 16400 7000 2400 25800 19200 8400 2800 30400 2000 12000 12000 500 2000 2000 7.68 0.6 0.2 15360 7200 2400 24960 3840 1200 400 5440


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