(a) The content of cost analysis
The content of cost analysis usually includes the following aspects:
1. Regular analysis of the implementation of the cost plan. That is, the cost of commodity products in all segments of the value chain, comparable product cost reduction tasks, unit cost of major products and other indicators of the implementation of the plan to analyze and evaluate.
2. Cost-effectiveness analysis. That is, the cost of 100 yuan of commodity production value indicators, 100 yuan of sales revenue costs, costs and profits and other indicators of analysis.
3. Cost technical and economic analysis. That is, the main technical and economic indicators on the product unit cost analysis.
4. Inter-plant analysis and evaluation of product unit costs.
5. Cost forecasting analysis.
6. Cost of decision-making analysis.
(B) the method of cost analysis
The cost analysis method should be guided by the principle of cost analysis, which is to achieve the purpose of cost analysis, to complete the task of cost analysis of the analysis procedures to be followed and the means used. The cost analysis method is a scientific summary of the practice of cost analysis, with the development of the practice of cost analysis and perfect, with the deepening of people's understanding of the regularity of the work of cost analysis and constantly enrich. It includes general and technical methods. The general method of cost analysis, from the point of view of all the processes (or procedures) of analysis, also known as the basic procedures of analysis. Summarized, including the following steps:
1. Define the purpose of the analysis, the development of the analysis plan.
2. Storage and analysis of information, a comprehensive grasp of the situation. Including the collection of information outside the enterprise and the collection of information within the enterprise.
3. Quantitative analysis, the establishment of analytical models.
4. Do a good job of qualitative analysis, seize the key factors.
5. Make a comprehensive evaluation and put forward recommendations for improvement.
The technical approach to cost analysis, also known as quantitative analysis. In the analysis work, the technical methods usually used are as follows:
1. Comparative analysis of indicators
It is based on the different requirements of the analysis of the actual number of indicators to do a variety of comparisons, reveal the differences, research, evaluation of the cost of the enterprise work, in order to tap the potential of the enterprise's internal. It mainly includes the following forms: comparison of the actual indicators with the planned indicators; comparison of the actual indicators of the current period with the actual indicators of the previous period; comparison of the actual indicators of the current period with the advanced indicators of the same type of enterprises at home and abroad.
2. Ratio Analysis Method
This analysis method is to analyze and compare the values into relative numbers, that is, to calculate the ratio, to observe and compare. According to the different contents of the analysis and different requirements, it mainly has the following kinds: relevant ratio analysis; trend ratio analysis and composition ratio analysis.
3. Factor analysis
Factor analysis generally includes: (1) chain substitution analysis; (2) difference calculation method; (3) difference calculation method by percentage; (4) factor decomposition method; (5) factor apportionment method.
Question 2: How to write a cost analysis report ah, what is the main content ah. Cost analysis report generally includes the following:
1) the current cost of the project data and its ratio;
2) the current cost data and historical average (or the previous period) changes in cost data;
3) the rate of change of cost data and its reasons for analysis.
The above personal opinion for reference.
Question 3: How to write a cost analysis report Hotel Catering Cost Control and Analysis Currently, the catering industry market competition is becoming increasingly fierce. In this context, the hotel catering industry to be invincible in the competition, it is necessary to target cost control according to their own operating characteristics, effectively strengthen cost management. First, the characteristics of hotel catering operation and the significance of its cost analysis (a) The diversity of catering product forms and the transient nature of production and sales are the difficulties of hotel catering cost control, specifically, they are mainly expressed in the following aspects: 1. The variability of catering revenues and the seasonality of the operation Catering revenues account for a large portion of the hotel's operating revenues Report on the Cost Control and Analysis of Hotel Catering Essay Report on the Cost Control and Analysis of Hotel Catering Essay on the Hotel Catering Cost Control and Analysis Essay Report Body At present, the market competition in the catering industry is becoming increasingly fierce. In this context, the hotel catering industry to be invincible in the competition, it is necessary to target cost control according to their own operating characteristics, and effectively strengthen cost management. First, the characteristics of the hotel catering operation and its cost analysis of the significance of (a) the diversity of catering product forms and the transient nature of production and marketing is the hotel catering cost control difficulties, specifically, they are mainly manifested in the following aspects: 1. Catering revenues of the variability and operation of seasonal catering revenues in the hotel operating income occupies a larger proportion. In China, the general tourism hotel catering revenue to account for 30-40% of the income of tourism hotels, good management can exceed the room income. Due to the catering department daily dining into the number and per capita consumption is not fixed, so its income is very variable; at the same time, the operation of catering has a strong seasonal, and its annual sales will change with the seasonal changes, the same sales business in the same day, but also has a significant difference. 2. short distribution chain Catering production is characterized by the first buyer after the production, catering sector to meet the needs of customers to process food into finished products can be quickly transformed into cash, due to its short product life cycle, catering sector is rarely ready-made products, some are just ready-made menu (Menu), to the customer to order food reference. 3. Difficult to predict a reasonable amount of inventory As the customer's taste is difficult to estimate, the design of the dishes do not meet all the customers, there is often a temporary ordering phenomenon, and ordering of randomness is strong, can not be predicted, which brings a certain degree of difficulty in cost control, do a good job of certain predictions and adequate storage of raw materials is very necessary. 4. Labor-intensive operations hotel catering industry is different from the manufacturing industry. Manufacturing industry due to the development of science and technology using automated production, and even the use of robots to replace the operation of the enterprise on the demand for labor has been sharply reduced, while the hotel catering industry is just the opposite, it is in order to meet the needs of customers in a timely manner at any time with a large and efficient workforce, in the fast-food restaurants, the cost of labor may be less than 20%, while in the club may be as high as 50% or more. The above characteristics of hotel catering operations determine the elasticity of the execution standards of manual intensive operations, the number and types of products sold are not fixed, and the reasonable amount of inventory is difficult to grasp. (ii) Hotel catering cost analysis refers to the use of hotel catering cost accounting information and other relevant information, a comprehensive analysis of hotel catering cost level and its composition of the changes in the study of factors affecting the rise and fall of hotel catering costs and the reasons for the changes, to find the rules and potential for cost reduction. Hotel catering cost analysis is a prerequisite for cost control. Through cost analysis can correctly understand and grasp the law of cost changes, and constantly tap the internal potential of the hotel catering; reduce catering costs, improve the economic efficiency of the hotel. Through the hotel catering cost analysis, you can effectively control the implementation of the cost plan and evaluate the implementation results. Recognize the achievements, point out the problems, in order to take measures to improve the level of management services, for the preparation of the next cost plan and make new business decisions to provide a basis for the future of the hotel catering cost management to point out the direction of efforts. Second, the focus of the hotel catering cost analysis Hotel catering revenue generally accounts for about 30% -40% of the total income, becoming one of the main sources of income for the hotel, and its corresponding costs have become the main content of cost control. Hotel catering cost control should be based on cost analysis in order to put into practice, the following author mainly from three aspects of the focus of the hotel catering cost analysis. (A) the menu standard cost and the analysis of the actual cost in the catering department, the menu occupies an important position. The menu not only determines how to organize and manage catering operations, but also determines the degree of realization of catering objectives. For customers, the menu is by no means just a list of food offerings, the menu represents the operator's image; for food production staff, the menu determines which ...... >>
Question 4: How to write a cost analysis report? The owner Hello
The main points of writing a cost analysis report are: to analyze the cost components, analyze the existence of problems between costs and profits, and finally propose solutions.
If it is an external cost analysis report, it is necessary to report according to the object is not overlooked, and change the content of the cost analysis.
In addition, in the cost analysis, there should be a strong data illustration
This is my own experience ....
Question 5: How to write a cost break-even analysis Enter your answer here,
Cost break-even analysis
The method of cost break-even analysis is a basic method of plant location, also known as the comparative analysis of production costs. This method is based on the following assumptions: the various options available to meet the basic requirements of site selection, but the investment in the various programs is different, after the commissioning of raw materials, fuel, power and other variable costs are different. At this point, the principle of profit and loss balance analysis can be used to put into operation after the production cost as a standard of comparison.
Sub-professional answers will create your authoritative image
Question 6: cost analysis report mainly from the following aspects:
1. The company's main business income completion. Compared with the same period last year, the company completed the company's annual budget number. Budget completion analysis; sales growth analysis; analysis of the composition of corporate income (income from the main business and other business income; income from current sales and credit sales; the composition of the main business; the composition of regional income); the price factors affecting income and sales volume factor analysis; detailed analysis of the business situation.
2. Analysis of the completion of profit targets. Comparison with the same period last year and the completion of the company's annual budget, analyze the impact of its changes. Mainly analyze the main business profit and net profit rose or fell, analyze the profitability of the main products. Budget completion analysis; profit growth analysis; profit composition analysis (composition of profits; composition of profits from the main business; regional profit composition); analysis of profits (net profit, total profit, operating profit, profit from the main business); the impact of accounting adjustment factors.
3. Main business cost analysis. Comparison with the same period last year and the completion of the company's annual budget, to analyze and explain its increase or decrease in factors and the degree of impact, to find out the key to the problem. Budget completion analysis; main business cost reduction; main business cost reduction rate; the main products of the main business cost reduction and reduction rate, as well as their impact on the main business cost reduction rate of all products; the main products unit cost of sales analysis.
4. Period cost analysis. Operating expenses, administrative expenses and financial expenses analysis, to find out the subjective and objective factors affecting the increase and savings. Human resources costs, research expenses, office expenses, hospitality, travel expenses, etc. whether to break the budget, how to control, to seize the key and unusual problems focusing on the analysis. However, before analyzing the profit and loss analysis, especially the cost analysis, the division of costs, the implementation of cost responsibility is particularly important.
In addition, an example of financial analysis. This month's electricity bill decreased by 10%, you can do in-depth analysis is: why the reduction, because the weather has become cooler, the air conditioning used less. So how much did this factor affect? 6%, so that means there are other factors besides that? Yes, there is also a reduction in the cost of electricity per kilowatt hour in Changchun. How did the cost of electricity decrease? How much? It was reduced by 0.2 yuan per kilowatt-hour, which is a 7% impact. And what was the other 1% a factor? Higher power consumption in the manufacturing process of the new product launched this month has caused the electricity bill to rise by 1%. The high level of analysis that can be done is:
1. The cost reduction measures requested by management last month have been reflected positively. Air conditioning electricity costs fell significantly, about 200,000 yuan, but there is still a gap from the development of the electricity cost reduction target, such as continue to strengthen publicity and control, next month should be able to reduce another 100,000 yuan. This will save 20 × 4 + 10 × 3 = 1.1 (million yuan) for the whole year.
2. Although the new products launched this month in the manufacturing process of high power consumption, but through the volume of cost-benefit analysis, its profit after controllable expenses (PAC) has a positive impact. At the same time, the feedback from the market sector also indicates that the new product is competitive, it is recommended to continue to strengthen the new product promotion and maintenance of machinery and equipment. A real financial analysis cannot simply compare the figures with each other, but should reveal the inevitable connection between the relevant operations behind the figures, to find out the reasons, and put forward measures and suggestions. Find problems, analyze problems, solve problems.
Question 7: How to write the annual financial income and cost analysis report First of all, remember that the ultimate goal of finance is management, therefore, according to the sales costs and income of the monthly, quarterly, annual comparison ring comparison and then statistical analysis of the report
Question 8: About the cost of the analysis report 50 points There are basically three ways to analyze the cost of the factors, ratios, comparisons
1, you this month's materials, man-hours, and last month's materials, man-hours comparison, to find out why this month's materials than last month's materials consumed more,
2, often, each month's production is different, you need to divide the material by the production, or unit production of the consumed materials and last month's unit consumed materials comparison, to eliminate the impact of the production of the difference between the materials, where production can be regarded as an uncontrollable factor. controllable factor. Remove the impact of uncontrollable factors on cost analysis.
3, sometimes there are many types of materials consumed, including tooling, different uses, different materials, you can break it down, using the above method to compare, or ratio comparison
4, basically you just need to let the leadership know, this month's materials, man hours, more or less, because of what can be controlled cause can be. And what improvements you have
Because you are not financial, so the leadership is important to why the cause of more money spent
If you do not have these data, then you can track the production process, to obtain the standardized production process under the optimal production consumption, the best production hours as the last month's data, through the amount of this month's consumption divided by the optimal consumption to get the month's material consumption utilization rate or man hours of work. By dividing this month's consumption by the optimal consumption, we can get this month's material consumption utilization rate or man-hour utilization rate, which will be used as the data for next month's comparison.
Then this month's data may be more of an informational tool for management to evaluate employees.
Then this month's data may be more of an informational tool for management to evaluate employees.
Question 9: How to write a profit analysis report? Preparation of financial indicators calculation table
(a) the main financial indicators system
Financial indicators analysis refers to the same period of financial statements on the data of the relevant items compared with each other, to find the ratio between them to illustrate the financial statements listed on the relationship between the items, so as to suggest that the financial situation of the enterprise is the core of the financial analysis. The main financial indicator system is divided into three categories: solvency indicators, operating capacity indicators, profitability indicators.
Category Name Unit Formula
Solvency Indicators Current Ratio = Current Assets / Current Liabilities
Quick Ratio = (Current Assets - Inventory - Amortized Expenses)/Current Liabilities
Cash Ratio = (Cash + Securities)/Current Liabilities
Asset Liability Ratio = Total Liabilities / Total Assets
Equity Ratio = Total Liabilities/Owners' Equity
Interest Coverage Multiple = EBITDA/Interest on Debt
Operating Capacity Indicator Accounts Receivable Turnover = Net Credit Income/Average Balance of Accounts Receivable
Net Credit Income = Sales Revenues - Current Sales Revenues - Discount on Sales Discounts
Average Balance of Accounts Receivable = (Beginning Receivables + Ending Receivables) / (Cash + Securities) / (Current Liabilities) Average balance of accounts receivable = (accounts receivable at the beginning of the period + accounts receivable at the end of the period)/2
Inventory turnover = cost of goods sold / [(inventory at the beginning of the period + inventory at the end of the period) / 2]
Turnover of current assets = net sales revenues / average occupancy of current assets
Fixed asset turnover = net sales revenues / [(beginning of the year net fixed assets + end of the year net fixed assets) / 2]
Total Asset Turnover Sub=Net Sales Revenue/Average Asset Occupancy
Profitability Indicator Net Sales Margin=(Net Profit/Net Sales Revenue)*100%
Profit Margin on Main Costs=(Profit on Main Business/Main Business Costs)*100%
Total Asset Compensation Ratio=(Total Profit/Average Total Assets)*100%
Own Funds Profitability = (Net Profit / Average Ownership Bluff) 100%
Capital Preservation and Appreciation Rate = (Total Owners' Equity at the end of the period / Total Owners' Equity at the beginning of the period) * 100%
1. Solvency Analysis
(1) Current Ratio. Indicates how many current assets per dollar of current liabilities as a guarantee of repayment. It reflects both the safety of short-term creditors, but also reflects the ability of the enterprise working capital. It is generally believed that the current ratio of 2:1 for the enterprise is more appropriate.
(2) Quick ratio. Is the ratio of quick assets and current liabilities. This ratio is used to measure the ability of the current assets of the enterprise can be immediately used to pay current liabilities. Generally believe that the quick ratio of 1:1 is more appropriate. It indicates that for every dollar of short-term liabilities, there is a dollar of easily realizable assets to offset.
(3) cash ratio. Is the enterprise cash assets and current liabilities of the ratio. Cash assets, including the enterprise's monetary funds and securities held. This ratio can not be too high, otherwise it means that the current liabilities of the enterprise can not be reasonably used, often with low profitability of cash assets to keep, which will lead to an increase in the opportunity cost of the enterprise.
(4) gearing ratio. Indicates the proportion of total assets of the enterprise, the proportion of funds provided by creditors, as well as the degree of protection of enterprise assets to the rights and interests of creditors. This ratio is small, indicating that the enterprise's solvency is stronger.
(5) equity ratio. Reflects the degree of protection of creditors' rights and interests by owners' equity. This ratio is low, indicating that the enterprise's long-term solvency is stronger, the higher the degree of protection of creditors' rights and interests, the lower the risk borne, but the enterprise can not fully utilize the financial leverage effect of debt.
(6) interest coverage multiple. Also known as the interest earned multiple, which reflects the profitability of the degree of assurance of debt repayment. Interest coverage multiples should be at least greater than 1, and the higher the ratio, the stronger the ability of the enterprise to pay its debts.
2, operating capacity indicators
(1) Accounts receivable turnover. Reflects the accounts receivable financial turnover speed indicators. Also reflects the enterprise accounts receivable realization speed and management efficiency, the higher the turnover rate, reflecting the collection of accounts more quickly, the stronger the solvency, which can minimize bad debt losses, relatively increase the effectiveness of investment in current assets.
(2) Inventory turnover. Reflects the enterprise sales capacity and liquidity of current assets of a comprehensive indicator, but also measures the production and operation of various aspects of the enterprise inventory operating efficiency of a comprehensive indicator.
(3) Current asset turnover. Reflects the enterprise current ...... >>