《工程成本核算與分析》課件-工程成本分析的技術(shù)路線

工程成本分析：使用一定的技術(shù)方法，對各類成本及其指標(biāo)進(jìn)行技術(shù)處理，從而判斷成本是否正常，找出成本異常之處，并探查異常成因進(jìn)行的一項(xiàng)工作。Engineeringcostanalysis:referstotheuseofcertaintechnicalmethodstoprocessvarioustypesofcostsandtheirindicators,todeterminewhetherthecostsarenormal,identifyabnormalcosts,andinvestigatethecausesofabnormalities.回顧Review概念Definition目的Purpose分類Classification影響成本因素Factorsinfluencingthecostanalysisofengineering技術(shù)方法Technicalmethods工程成本分析的Engineeringcostanalysis對比分析法Comparativeanalysismethod因素分析法Factoranalysismethod趨勢分析法Trendanalysismethod構(gòu)成比率分析法Compositionratioanalysismethod相關(guān)指標(biāo)分析法Correlationindexanalysismethod對比分析法Comparativeanalysismethod將實(shí)際數(shù)與基數(shù)進(jìn)行對比，找出成本差異之處的分析方法，是一種結(jié)果容易理解、操作較為簡單的方法。在成本分析方法中有非常重要的地位。It'stheanalysismethodofcomparingactualfigureswiththebasenumbertoidentifythedifferencesincosts.Itisamethodwitharesultthatiseasytounderstandandrelativelysimpletooperate.Itholdsaveryimportantpositionincostanalysismethods.完成周長在1.8米內(nèi)的現(xiàn)澆鋼筋混凝土矩形柱每10m3Completethecast-in-placereinforcedconcreterectangularcolumnwithaperimeterwithin1.8meters,each10cubicmeters項(xiàng)目Project計(jì)量單位Measurementunit定額用量Consumptionquota實(shí)際用量Actualconsumption節(jié)約+/超支-Savings+/

Overspend-超/節(jié)率Excess/saverate材料Material鋼筋Steelbart2.182.3-0.12-5.50%鐵釘Ironnailkg3.093.25-0.16-5.18%電焊條Weldingelectrodekg15.5215.010.513.29%施工圖預(yù)算Theconstructiondrawingbudget計(jì)劃數(shù)Plannednumber上期實(shí)際數(shù)Thepreviousactualnumber以往同期實(shí)際數(shù)Thepastsame-periodactualnumber企業(yè)歷史最優(yōu)數(shù)Thehistoricaloptimalnumberoftheenterprise行業(yè)最優(yōu)數(shù)Theindustry'soptimalnumber該例子中的對比基數(shù)Comparisonbaseinthisexample定額數(shù)Fixedamount在使用對比分析法時，一定要注意確保數(shù)據(jù)之間具有可比性Whenusingthecomparativeanalysismethod,itisessentialtoensurethatthedatabeingcomparedarecomparable完成周長在1.8米內(nèi)的現(xiàn)澆鋼筋混凝土矩形柱每10m3Completethecast-in-placereinforcedconcreterectangularcolumnwithaperimeterwithin1.8meters

each10m3項(xiàng)目Project定額用量Consumptionquota定額單價(jià)Unitpriceofquota實(shí)際用量Actualconsumption實(shí)際單價(jià)ActualUnitPrice節(jié)約+/超支-Savings+/Overspend-材料Material鋼筋Steelbar2.183500.002.203690-488鐵釘Ironnail3.096.003.255.80-0.31電焊條Weldingelectrode15.528.0015.107.806.3810m3研究各因素對成本指標(biāo)影響程度的分析方法Amethodofanalyzingtheextenttowhichvariousfactorsinfluencecostindicators包括連環(huán)替代法和差額計(jì)算法Includingthechainsubstitutionmethodandthedifferencecalculationmethod項(xiàng)目Project定額用量Consumptionquota定額單價(jià)Unitpriceofquota實(shí)際用量Actualconsumption實(shí)際單價(jià)ActualUnitPrice節(jié)約+/超支-Savings+/Overspend-材料Material鋼筋Steelbar2.183500.002.203690-488鐵釘Ironnail3.096.003.255.80-0.31電焊條Weldingelectrode15.528.0015.107.806.38因素分析法Factoranalysismethod用量Quantity單價(jià)Unitprice鋼筋基數(shù)=2.18×3500=7630（元）Steelbarbasenumber=2.18×3500=7630(yuan)1.確定分析對象，并計(jì)算實(shí)際數(shù)與計(jì)劃數(shù)的差異1.Identifythesubjectofanalysisandcalculatethedifferencebetweenactualandplannednumbers因素分析法Factoranalysismethod項(xiàng)目Project定額用量Consumptionquota定額單價(jià)Unitpriceofquota實(shí)際用量Actualconsumption實(shí)際單價(jià)ActualUnitPrice節(jié)約+/超支-Savings+/

Overspend-材料Material鋼筋Steelbar2.183500.002.203690-488鐵釘Ironnail3.096.003.255.80-0.31電焊條Weldingelectrode15.528.0015.107.806.38用量Quantity單價(jià)Unitprice2.確定影響因素2.Identifyinfluencingfactors3.以各個因素的計(jì)劃數(shù)為基礎(chǔ)，將各因素的計(jì)劃數(shù)相乘，作為分析替代的基數(shù)3.Multiplytheplannednumbersofeachfactorbasedontheplannednumbersofeachfactor,asthebaseforanalyzingalternatives（第一次替代結(jié)果）(Thefirstsubstitutionresult)4.進(jìn)行替代計(jì)算，以鋼筋為例第一次替代4.Proceedwithsubstitutioncalculations,takingsteelbarsasanexample因素分析法Factoranalysismethod項(xiàng)目Project定額用量Consumptionquota定額單價(jià)Unitpriceofquota實(shí)際用量Actualconsumption實(shí)際單價(jià)ActualUnitPrice節(jié)約+/超支-Savings+/Overspend-材料Material鋼筋Steelbar2.183500.002.203690-488鐵釘Ironnail3.096.003.255.80-0.31電焊條Weldingelectrode15.528.0015.107.806.38第一次替代：2.2×3500=7700（元）Thefirstsubstitution:2.2×3500=7700(yuan)

用量因素對成本的影響：7630—7700=-70Theimpactofquantityfactorsonthecost:7630—7700=-70（計(jì)劃值）(Plannedvalue)（第一次替代結(jié)果）(Thefirstsubstitutionresult)因素分析法Factoranalysismethod（計(jì)劃值）(Plannedvalue)第二次替代：2.2×3690=8118（元）Thesecondsubstitution:2.2×3690=8118(yuan)單價(jià)因素對成本的影響：7700—8118=-418Theimpactofunitpricefactorsonthecost:7700—8118=-4184.進(jìn)行替代計(jì)算，以鋼筋為例第一次替代4.Proceedwithsubstitutioncalculations,takingsteelbarsasanexample項(xiàng)目Project定額用量Consumptionquota定額單價(jià)Unitpriceofquota實(shí)際用量Actualconsumption實(shí)際單價(jià)ActualUnitPrice節(jié)約+/超支-Savings+/Overspend-材料Material鋼筋Steelbar2.183500.002.203690-488鐵釘Ironnail3.096.003.255.80-0.31電焊條Weldingelectrode15.528.0015.107.806.38第一次替代：2.2×3500=7700（元）Thefirstsubstitution:2.2×3500=7700(yuan)

用量因素對成本的影響：7630—7700=-70Theimpactofquantityfactorsonthecost:7630—7700=-70先替代數(shù)量后替代質(zhì)量，同類型指標(biāo)情況下先替代主要因素后替代次要因素Replacequantitybeforequality.Inthecaseofindicatorsofthesametype,primaryfactorsarereplacedbeforesecondaryfactors因素分析法Factoranalysismethod第二次替代：2.2×3690=8118（元）Thesecondsubstitution:2.2×3690=8118(yuan)單價(jià)因素對成本的影響：7700—8118=-418Theimpactofunitpricefactorsonthecost:7700—8118=-4184.進(jìn)行替代計(jì)算，以鋼筋為例第一次替代4.Proceedwithsubstitutioncalculations,takingsteelbarsasanexample項(xiàng)目Project定額用量Consumptionquota定額單價(jià)Unitpriceofquota實(shí)際用量Actualconsumption實(shí)際單價(jià)ActualUnitPrice節(jié)約+/超支-Savings+/Overspend-材料Material鋼筋Steelbar2.183500.002.203690-488鐵釘Ironnail3.096.003.255.80-0.31電焊條Weldingelectrode15.528.0015.107.806.38第一次替代：2.2×3500=7700（元）Thefirstsubstitution:2.2×3500=7700(yuan)

用量因素對成本的影響：7630—7700=-70Theimpactofquantityfactorsonthecost:7630—7700=-70=2.18×3500-2.2×3690=-488第五步：檢驗(yàn)，各因素影響之和與分析對象總差異相等Step5:test,thesumoftheimpactsofeachfactorequalsthetotaldifferenceoftheanalyzedobject構(gòu)成比率分析法Compositionratioanalysismethod計(jì)算某個成本項(xiàng)目占總成本的比重來對成本進(jìn)行分析的方法Methodofcalculatingtheproportionofaparticularcostitemtothetotalcostforanalyzingcosts構(gòu)成比率分析法的意義在于，通過檢查各類成本占總成本的比重判定產(chǎn)品成本結(jié)構(gòu)是否合理或找出成本異常之處Thesignificanceofcompositionratioanalysisliesinexaminingtheproportionofvariouscoststototalcoststodeterminewhethertheproductcoststructureisreasonableortoidentifyanyanomaliesincosts

相關(guān)指標(biāo)分析法Correlationindexanalysismethod通過計(jì)算各類指標(biāo)，對成本正常情況與異常之處進(jìn)行的分析的方法Methodofcalculatingvariousindicatorstoanalyzeboththenormalandabnormalaspectsofcosts產(chǎn)值成本率合同收入成本率