单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,*,会,计实训,实验六,目录,实验,要求,实验,思考,实验,心得,实,验要求,1,、销售预算,时间,第一季度,第二季度,第三季度,70,000,个,75,000,个,85,000,个,第四季度,90,000,个,销售量,2.2013,年的预计季度销售量如下表,1.2012,年第四季度的销售总量为,55,000,个,1,8,1,、销售预算,季度,销售量,单价,销售收入,第一季度,第二季度,第三季度,第四季度,合计,70,000,75,000,85,000,90,000,320,000,400,400,400,400,400,28,000,000,30,000,000,34,000,000,36,000,000,128,000,000,1,6,2,10,1,、销售预算,在销售当季嘉德公司可以收回,85%,的赊销款，余下的,15%,在下个季度收回。,项目,本期发生数,第一季度,第二季度,第三季度,第四季度,期初数,3,300,000,3,300,000,第一季度,28,000,000,23,800,000,4,200,000,第二季度,30,000,000,25,500,000,4,500,000,第三季度,34,000,000,28,900,000,5,100,000,第四季度,36,000,000,30,600,000,期末数,5,400,000,合计,125,900,000,27,100,000,29,700,000,33,400,000,35,700,000,1,1,9,11,2,、生产预算,时间,第一季度,第二季度,第三季度,13,000,个,15,000,个,20,000,个,第四季度,10,000,个,库存量,3.,没有期初库存产成品。,嘉德公司预计每季度的库存产成品数量如下,7,2,、生产预算,项目,第一季度,第二季度,第三季度,第四季度,全年,预计销售量,70,000,75,000,85,000,90,000,320,000,加：期末存货,13,000,15,000,20,000,10,000,10,000,合计,83,000,90,000,105,000,100,000,减：期初存货,13,000,15,000,20,000,预计生产量,83,000,77,000,90,000,80,000,330,000,1,3,4,3,、直接材料采购预算,4.,每个大储存器产品使用,3,千克的直接材料。,5.2012,年,12,月,31,日的库存直接材料为,65 700,千克。在每季度末，嘉德公司计划库存为下季度销售所需原材料的,30%,，嘉德公司计划使本年末的期末库存原材料等于本年期初库存原材料。,1,千克原材料成本是,80,元。,3,、直接材料采购预算,项目,第一季度,第二季度,第三季度,第四季度,全年,预计生产量,83,000,77,000,90,000,80,000,330,000,每单位耗用数,3,3,3,3,3,生产所需原材料总数,249,000,231,000,270,000,240,000,990,000,加：期末库存,(,30%,),69,300,81,000,72,000,65,700,65,700,减：期初库存数,65,700,69,300,81,000,72,000,65,700,2,原材料库存总数,252,600,242,700,261,000,233,700,990,000,每千克原材料成本,80,80,80,80,80,采购成本,20,208,000,19,416,000,20,880,000,18,696,000,79,200,000,9,4,、直接人工预算,项目,第一季度,第二季度,第三季度,第四季度,全年,预计生产量,83,000,77,000,90,000,80,000,330,000,单位产品人工工时,5,5,5,5,5,总工时,415,000,385,000,450,000,400,000,1650,000,每小时工资,10,10,10,10,10,人工成本,4,150,000,3,850,000,4,500,000,4,000,000,16,500,000,4.,每个大储存器产品使用直接人工,5,小时,工人们每小时的工资是,10,元。,2,5,9,5,、制造费用预算,7.,每季度的固定制造费用为总计,1 000 000,元，其中有,350 000,元是折旧费。其他所有的固定费用都在发生时以现金支付。固定制造费用分配率等于全年固定制造费总额除以全年预计实际生产量。,8.,变动制造费用为每小时,6,元。所有变动制造费用都在发生当季支付现金。,5,、制造费用预算,项目,第一季度,第二季度,第三季度,第四季度,全年,总工时,415,000,385,000,450,000,400,000,1650,000,变动制造费用,6,6,6,6,6,变动制造费用合计,2,490,000,2,310,000,2,700,000,2,400,000,9,900,000,折旧,350,000,350,000,350,000,350,000,1,400,000,其他,650,000,650,000,650,000,650,000,2,600,000,固定制造费用合计,1,000,000,1,000,000,1,000,000,1,000,000,4,000,000,制造费用合计,3,490,000,3,310,000,3,700,000,3,400,000,13,900,000,4,9,11,9.,固定销售管理费用每季度总计,250 000,元，包括,50 000,元的折旧费。,10.,变动销售管理费用预计每一单位产品,10,元，所有的变动销售管理费用都在发生当季支付现金。,6,、销售和管理费用预算,6,、销售和管理费用预算,项目,第一季度,第二季度,第三季度,第四季度,全年,单位变动销售管理费,10,10,10,10,10,预计销售量,70,000,75,000,85,000,90,000,320,000,变动销售管理费合计,700,000,750,000,850,000,900,000,3,200,000,折旧费,50,000,50,000,50,000,50,000,200,000,其他,200,000,200,000,200,000,200,000,800,000,固定销售管理费合计,250,000,250,000,250,000,250,000,1,000,000,销售管理费总计,950,000,1,000,000,1,100,000,1,150,000,4,200,000,1,9,10,11,7,、期末产成品预算,项目,单位成本,标准价格,标准用量,成本,直接材料,80,元,/,千克,3,千克,240,直接人工,10,元,/,小时,5,小时,50,单位变动制造费用,6,元,/,小时,5,小时,30,单位固定制造费用,4,000,000,元,330,000,件,12.12,完全生产成本,332.12,项目,第一季度,第二季度,第三季度,第四季度,全年,完全生产成本,332.12,332.12,332.12,332.12,332.12,期末存货,13,000,15,000,20,000,10,000,10,000,完全产成品,4,317,560,4,981,800,6,642,400,3,321,200,3,321,200,7,、期末产成品预算,2,11,项目,第一季度,第二季度,第三季度,第四季度,全年,完全生产成本,332.12,332.12,332.12,332.12,332.12,预计销售量,70,000,75,000,85,000,90,000,320,000,产品销售成本,23,248,400,24,909,000,28,230,200,29,890,800,106,278,400,8,、产品销售成本预算,1,10,9,、现金预算,嘉德公司资产负债表,资产,负债和所有者权益,现金,存货,应收账款,厂房和设备,资产合计,250,000,5,256,000,3,300,000,33,500,000,42,306,000,应付账款,股本,留存收益,负债和所有者权益合计,7,248,000,27,000,000,8,058,000,42,306,000,9,注：应付账款均为原材料购买应付款,嘉德公司每季度将支付,300 000,元的股利,，,在第四季度末拟购买,2 000 000,元的设备。,11,9,9,、现金预算,项目,本期发生额,第一季度支付数,第二季度支付数,第三季度支付数,第四季度支付数,期初数,7,248,000,7,248,000,第一季度,20,208,000,10,104,000,10,104,000,第二季度,19,416,000,9,708,000,9,708,000,第三季度,20,880,000,10,440,000,10,440,000,第四季度,18,696,000,9,348,000,减：期末数,9,348,000,合计,77,100,000,17,352,000,19,812,000,20,148,000,19,788,000,直接材料现金支出预算表,4,9,9,11,嘉德公司通过赊购方式来采购原材料。有一半货款在取得原材料的当季付清，余下的一半在下一个季度付清,9,、现金预算,制造,费用现金支出预算表,季度项目,第一季度,第二季度,第三季度,第四季度,全年,制造费用合计,3,490,000,3,310,000,3,700,000,3,400,000,13,900,000,减：折旧,350,000,350,000,350,000,350,000,1,400,000,需现金支付款,3,140,000,2,960,000,3,350,000,3,050,000,12,500,000,5,9,9,、现金预算,现金收支预算表,季度项目,第一季度,第二季度,第三季度,第四季度,全年,期初余额,250,000,1,458,000,3,236,000,7,238,000,250,000,本月收入,27,100,000,29,700,000,33,400,000,35,700,000,125,900,000,合计,27,350,000,31,158,000,36,636,000,42,938,000,126,150,000,材料支出,17,352,000,19,812,000,20,148,000,19,788,000,77,100,000,人工成本,4,150,000,3,850,000,4,500,000,4,000,000,16,500,000,制造费用,3,140,000,2,960,000,3,350,000,3,050,000,12,500,000,销售管理费,950,000,1,000,000,1,100,000,1,150,000,4,200,000,股息,300,000,300,000,300,000,300,000,1,200,000,购买机器,2,000,000,2,000,000,合计,25,892,000,27,922,000,29,398,000,30,288,000,113,500,000,期末余额,1,458,000,3,236,000,7,238,000,12,650,000,12,650,000,9,1,9,4,9,6,11,10,、利润预算（完全成本法）,季度项目,第一季度,第二季度,第三季度,第四季度,全年,销售收入,28,000,000,30,000,000,34,000,000,36,000,000,128,000,000,产品成本,23,248,400,24,909,000,28,230,200,29,890,800,106,278,400,销售管理费用,950,000,1,000,000,1,100,000,1,150,000,