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客车生产耗用的原材料一般占产品总成本的85.28％,原材料的库存资金占用额一般占企业流动资金总额的58.1％。我们认为,运用价值分析降低原材料采购成本,这是提高企业经济效益的主要途径。一辆汽车由上千种零件组成,其中哪一部份是价值分析的重点?而重点中哪一个零件是具体分析对象,要通过逐项分析予以确定。 1、分析产品成本构成。首先把产品成本按工时费用、外购件费用、原材料费用及其它费用,分类统计汇总,并按下式计算成本比率: 分类成本比率=分类成本/整车成本×100 按本厂资料计算的结果是:外购件费用占80.67％,原材料占4.7％,动力费占0.78％,工资费占
The consumption of raw materials for passenger car production generally accounts for 85.28% of the total cost of the product, and the inventory of raw material funds generally accounts for 58.1% of the total liquidity of the company. We believe that the use of value analysis to reduce the cost of raw material procurement is the main way to improve the economic efficiency of enterprises. A car consists of thousands of parts. Which part is the focus of the value analysis? Which part of the key is the specific analysis object should be determined through item-by-item analysis. 1. Analyze the product cost structure. First, the product cost will be classified according to the time cost, purchased parts cost, raw material cost, and other expenses, and the cost ratio will be calculated according to the following formula: Classification cost ratio = classification cost / vehicle cost × 100 Calculated results based on factory data Yes: Cost of purchased parts accounted for 80.67%, raw materials accounted for 4.7%, power costs accounted for 0.78%, and wages accounted for