預(yù)算與考核
齊齊哈爾北興特殊鋼股份有限公司 二00三年度生產(chǎn)經(jīng)營計劃與考核指標 一、預(yù)算設(shè)定的原則 鑒于北興特鋼無歷史記錄可以參照，故2003年的預(yù)算只考慮重點預(yù)算項目，也只考核 重點項目次要的項目采用先報財務(wù)部批準后支出的辦法。 二、考核辦法 1. 按照深藍公司設(shè)計的《目標管理制度》對部門進行考核。每季度考核一次，根 據(jù)考核結(jié)果和深藍公司設(shè)計的〈薪酬體系方案〉核發(fā)部門獎金。 2. 主要的定量考核指標下面有規(guī)定，次要的考核指標按照《目標管理制度》中設(shè) 定的項目考核。 三、資金預(yù)算 | |一季度 |二季度 |三季度 |四季度 |合計 | |期初現(xiàn)金余額(萬元) |0 |0 |0 |0 | | |銷售回款(萬元) |20475 |22750 |22750 |22750 |91000 | |減：現(xiàn)金支出 | | | | | | |生產(chǎn)物資采購(萬元) |10250 |10250 |10250 |10250 |41000 | |銷售費用(萬元) |225 |225 |225 |225 |900 | |采購業(yè)務(wù)費用(萬元) |60 |60 |60 |60 |240 | |成品庫存占用（萬元）|6066.67 |6066.67 |6066.67 |6066.67 | | |原材料庫存占用（萬元|1354 |1354 |1354 |1354 | | |） | | | | | | |管理費用（萬元） |753.25 |753.25 |753.25 |753.25 |3013 | |財務(wù)費用（萬元） |1458.75 |1458.75 |1458.75 |1458.75 |5835 | |變動制造費用（萬元）|3341.4 |3341.4 |3341.4 |3341.4 |13365.6 | |所得稅（萬元） |1447.58 |1447.58 |1447.58 |1447.58 |5790.32 | |現(xiàn)金支出合計（萬元）|24956.65 |24956.65 |24956.65 |24956.65 |99826.6 | |要求最低現(xiàn)金余額（萬|1000 |1000 |1000 |1000 | | |元） | | | | | | |需要貸款 |5481.65 |3206.65 |3206.65 |3206.65 |15101.6 | 基礎(chǔ)信息 1. 管理費用 3013萬元 (根據(jù)標桿企業(yè)的費用得出) 2. 銷售費用900萬元(根據(jù)標桿企業(yè)的費用得出) 3. 財務(wù)費用 5835萬元(根據(jù)本企業(yè)的負債情況得出) 4. 原材料庫存占用 1354萬元 (計算過程見附表一) 5. 成品庫存占用 6066.67萬元 (按照成品跨的最大庫存容量2萬噸計算) 6. 一年資金周轉(zhuǎn)2次 四、公司生產(chǎn)經(jīng)營計劃 |鋼種 |產(chǎn)量（萬噸）|噸鋼價格(元)|計劃銷售收入| | | | |（萬元） | |軸承鋼 |10 |3300 |33000 | |合結(jié)鋼 |10 |3200 |32000 | |碳結(jié)鋼 |10 |2600 |26000 | |合計 |30 | |91000 | 五、分部門的生產(chǎn)經(jīng)營計劃 銷售部 計劃銷售收入 |鋼種 |產(chǎn)量（萬噸）|噸鋼價格(元)|計劃銷售收入| | | | |（萬元） | |軸承鋼 |10 |3300 |33000 | |合結(jié)鋼 |10 |3200 |32000 | |碳結(jié)鋼 |10 |2600 |26000 | |合計 |30 | |91000 | o 銷售貨款回收率：90% o 銷售費用預(yù)算：平均每噸30元。年銷售費用總額為900萬元，約占計劃銷售 收入的1%。此費用不包括銷售部門的基本工資、獎金和福利費。 采購部 o 全年采購業(yè)務(wù)費用：240萬元 用于支付采購員差旅費、本部門辦公通訊費、物資卸車費 o 全年采購預(yù)算：41，000萬元 采購價格按2003年通行的市場價格控制 o 采購計劃 |采購項目 |采購數(shù)量 | |原材料 |(噸) | |廢鋼 |266826 | |生鐵 |62496 | |合金 |（公斤） | |高碳鉻鐵 |2970122 | |低碳鉻鐵 |390713 | |鋁丸 |144396 | |鋁線 |144396 | |高碳錳鐵 |2188242 | |中碳錳鐵 |585296 | |鉬鐵 |2138 | |硅鐵 |1410990 | |硅鈣線 |1940 | |低釩 |953 | |鎳 |987 | |輔助材料 |（公斤） | |電極 |499968 | |活性石灰 |15624000 | |螢石 |312480 | |焦炭 |624960 | |碳粉 |3124800 | |渣罐 |187488 | |吹氧管 |624960 | |保濕劑 |312480 | |鎂砂 |1312416 | |鎂碳磚 |62496 | |鎂磚 |31248 | |高鋁磚 |2499840 | |黏土磚 |156240 | |耐火粉 |312480 | |耐火材料 |2187360 | |保護渣 |62496 | |結(jié)晶器制管 |6250 | |潤滑油 |6250 | |液壓油 |6250 | |保濕劑 |312480 | |耐火材料 |93744 | |軋輥 |93744 | |潤滑油 |43747 | |打捆線 |781200 | |重油 |1200 | 保供部 o 核定廠內(nèi)汽車運輸?shù)膰嵐镞\費。 o 核定車輛年維修保養(yǎng)費。 用以上兩項費用作為保供部的預(yù)算 煉鋼車間 每季度考核： o 計劃產(chǎn)量完成情況 o 下列項目的平均單耗 （1）煉鋼單耗 燃料和動力 |考核科目 |單耗 | |電 |382 | |水 |22.44 | |氬氣 |0.50 | |氧氣 |27 | |壓縮空氣 |36 | |發(fā)生爐煤氣 |0.42 | |氮氣 |1.90 | |蒸汽 |65.01 | 輔助材料 |考核科目 |單耗 | |電極 |1.6 | |活性石灰 |50 | |螢石 |1 | |焦炭 |2 | |碳粉 |10 | |渣罐 |0.6 | |吹氧管 |2 | |保濕劑 |1 | |鎂砂 |4.2 | |鎂碳磚 |0.2 | |鎂磚 |0.1 | |高鋁磚 |8 | |黏土磚 |0.5 | |耐火粉 |1 | （2）連鑄單耗 燃料和動力 |考核科目 |單耗 | |電 |8 | |水 |11.32 | |氧氣 |3 | |氬氣 |0.16 | |壓縮空氣 |35 | |乙炔 |0.3 | |發(fā)生爐煤氣 |0.2 | 輔助材料 |考核科目 |單耗 | |耐火材料 |7 | |保護渣 |0.2 | |結(jié)晶器制管 |0.02 | |潤滑油 |0.02 | |液壓油 |0.02 | |保濕劑 |1 | 軋鋼車間 每季度考核： o 計劃產(chǎn)量完成情況 o 下列項目的平均單耗： 燃料和動力 |考核科目 |單耗 | |發(fā)生爐煤氣 |1.34 | |電 |45 | |水 |35 | |氧氣 |0.3 | |乙炔 |0.3 | |壓縮空氣 |13 | 輔助材料 |考核科目 |單耗 | |耐火材料 |0.3 | |軋輥 |0.3 | |潤滑油 |0.14 | |打捆線 |2.5 | 公輔車間 主要考核制氧站。首先確定制氧站的消耗定額。每季度考核計劃產(chǎn)量完成情況和下列 項目的平均單耗 附表一: 原材料庫存資金占用計算表 原燃材料 |年需要量 |日需要量 |單價(噸/元) |經(jīng)濟批量 |定貨間隔 |全年定貨次數(shù) |提前期 |補充定貨點 |資金占用 (萬元) | |廢鋼 |266826 |831.2336 |920 |240.8436 |14.48712 |22.15761 |10 |8312.336 |764.73 | |生鐵 |62496 |194.6916 |1270 |31.37179 |8.05679 |39.84217 |10 |1946.916 |247.26 | |高碳鉻鐵 |2970.12 |9.25271 |5680 |1.616955 |34.95094 |9.184302 |10 |92.5271 |52.56 | |低碳鉻鐵 |390.714 |1.217178 |7200 |0.520893 |85.59025 |3.750427 |10 |12.17178 |8.76 | |鋁丸 |144.396 |0.449832 |16500 |0.20918 |93.00375 |3.451474 |10 |4.498318 |7.42 | |鋁線 |144.396 |0.449832 |19660 |0.191633 |85.20218 |3.767509 |10 |4.498318 |8.84 | |高碳錳鐵 |2188.242 |6.816953 |4510 |1.557559 |45.69662 |7.024589 |10 |68.16953 |30.74 | |中碳錳鐵 |585.294 |1.823346 |7400 |0.628863 |68.97904 |4.653588 |10 |18.23346 |13.49 | |鉬鐵 |2.136 |0.006654 |81000 |0.011483 |345.1254 |0.930097 |10 |0.066542 |0.54 | |硅鐵 |1410.99 |4.395607 |4300 |1.280893 |58.28058 |5.507839 |10 |43.95607 |18.90 | |硅鈣線 |1.938 |0.006037 |11000 |0.02968 |983.2112 |0.326481 |10 |0.060374 |0.07 | |低釩 |0.954 |0.002972 |68000 |0.008375 |563.6265 |0.569526 |10 |0.02972 |0.20 | |鎳 |0.99 |0.003084 |73000 |0.008235 |533.9997 |0.601124 |10 |0.030841 |0.23 | |電極 |499.968 |1.557533 |28210 |0.941357 |120.878 |2.655569 |30 |46.72598 |131.81 | |活性石灰 |15624 |48.6729 |120 |25.5147 |104.8415 |3.061764 |10 |486.729 |5.84 | |螢石 |312.48 |0.973458 |800 |1.397498 |287.1203 |1.117998 |10 |9.734579 |0.78 | |焦炭 |624.96 |1.946916 |560 |2.362202 |242.661 |1.322833 |10 |19.46916 |1.09 | |碳粉 |3124.8 |9.734579 |600 |5.10294 |104.8415 |3.061764 |10 |97.34579 |5.84 | |渣罐 |187.488 |0.584075 |2500 |0.612353 |209.683 |1.530882 |10 |5.840748 |1.46 | |吹氧管 |624.96 |1.946916 |3500 |0.944881 |97.06438 |3.307083 |10 |19.46916 |6.81 | |保濕劑 |312.48 |0.973458 |1030 |1.231622 |253.0407 |1.268571 |10 |9.734579 |1.00 | |鎂砂 |1312.416 |4.088523 |520 |3.552377 |173.7731 |1.847236 |10 |40.88523 |2.13 | |鎂碳磚 |62.496 |0.194692 |3000 |0.322738 |331.538 |0.968215 |10 |1.946916 |0.58 | |鎂磚 |31.248 |0.097346 |840 |0.431277 |886.0725 |0.362273 |10 |0.973458 |0.08 | |高鋁磚 |2499.84 |7.787664 |1500 |6.454766 |33.1538 |9.682149 |10 |77.87664 |11.68 | |黏土磚 |156.24 |0.486729 |830 |0.970157 |398.6437 |0.80523 |10 |4.86729 |0.40 | |耐火粉 |312.48 |0.973458 |920 |1.303173 |267.7411 |1.19892 |10 |9.734579 |0.90 | |耐火材料 |2187.36 |6.814206 |1700 |2.536417 |74.44498 |4.311909 |10 |68.14206 |11.58 | |保護渣 |62.496 |0.194692 |1030 |0.550798 |565.8161 |0.567322 |10 |1.946916 |0.20 | |結(jié)晶器制管 |6.252 |0.019477 |75000 |0.020416 |209.6428 |1.531176 |10 |0.194766 |1.46 | |潤滑油 |6.252 |0.019477 |6500 |0.069349 |712.1211 |0.450766 |10 |0.194766 |0.13 | |液壓油 |6.252 |0.019477 |1000 |0.176805 |1815.56 |0.176805 |10 |0.194766 |0.02 | |保濕劑 |312.48 |0.973458 |1500 |1.020588 |209.683 |1.530882 |10 |9.734579 |1.46 | |耐火材料 |93.744 |0.292037 |1700 |0.525088 |359.6034 |0.89265 |10 |2.920374 |0.50 | |軋輥 |93.744 |0.292037 |9500 |0.222124 |152.1201 |2.110175 |10 |2.920374 |2.77 | |潤滑油 |43.746 |0.13628 |6500 |0.183441 |269.2119 |1.192369 |10 |1.362804 |0.89 | |打捆線 |781.2 |2.433645 |2400 |1.275735 |104.8415 |3.061764 |10 |24.33645...
預(yù)算與考核