2013年9月9日
内部核算帐面成本名 称数量(吨)单价(元/吨)金额(元/吨)备 注项 目2013年7月末成本12266.552266.55单耗表加:折旧125.0025.002012年实际单耗 营业费用141.5041.502012年实际单耗减:盐酸收入0.3330.0010.00硫基45%复合肥(15-15-15)加:公司管理费用及利润150.0050.00 资金占用费190.0090.00有奖销售120.0020.00 返利13030.00小计2513.052013年7月末成本12088.182088.18单耗表加:折旧125.0025.00 营业费用141.5041.50公司管理费用及利润150.0050.00氯基45%复混肥(15-15-15) 资金占用费190.0090.00有奖销售120.0020.00 返利130.0030.00小计2344.68本周市场价成本名 称数量(吨/吨)单价(元/吨)金额(元/吨)项 目氯化钾(60%)0.23302175.00506.78磷矿石(30%)0.5279610.00322.02硫酸(98%)0.7806417.91326.22液氨(82%)0.14732650.00390.35尿素(46%)0.06121705.00104.35磷酸一铵0.05971960.00116.92防结剂0.00178700.0014.79编织代202.9559.00煤0.0300750.0022.50电109.000.3841.42水1.302.002.60蒸汽0.20130.0026.00日常修理136.0036.00硫基45%复合肥(15-15-15)柴油0.575.042.87装卸费16.796.79磷石膏运费12.502.50加:折旧125.0025.00工厂管理费用112.2412.24一线工资151.0051.00预算营业费用185.6385.63减:盐酸收入0.3330.0010.00加:公司管理费用及利润150.0050.00 资金占用费190.0090.00有奖销售120.0020.00 返利130.0030.00小计2334.97名 称项 目数量(吨/吨)单价(元/吨)金额(元/吨)氯化钾(60%)0.24102175.00524.18磷矿石(30%)0.5544610.00338.19硫酸(98%)0.7323417.91306.04液氨(82%)0.15082650.00399.62尿素(46%)0.09411705.00160.44防结剂0.00208700.0017.40备 注2012年实际单耗*市场价2012年实际单耗*市场价2012年实际单耗*市场价2012年实际单耗*市场价2012年实际单耗*市场价2012年实际单耗*市场价2012年实际单耗*市场价2012年实际单耗*市场价2012年实际单耗*市场价2012年实际单耗*市场价2012年实际单耗*市场价2012年实际单耗*市场价2012年实际单耗2012年实际单耗2012年实际单耗2012年实际单耗2012年实际单耗2013年标准单耗2013年标准单耗2013年标准单耗备 注编织代202.9559.00煤0.0300750.0022.50电102.000.3838.76水1.382.002.76蒸汽0.19130.0024.70日常修理141.8041.80硫基45%复合肥(16-13-16)装卸费16.796.79磷石膏运费12.502.50加:折旧125.0025.00工厂管理费用112.2412.24一线工资151.0051.00预算营业费用185.6385.63减:盐酸收入0.0430.001.20加:公司管理费用及利润150.0050.00 资金占用费190.0090.00有奖销售120.0020.00 返利130.0030.00小计2307.35项 目数量(吨/吨)单价(元/吨)金额(元/吨)磷酸一铵（55%）0.13581960.00266.17氯化钾（57%）0.04581840.0084.27硫酸铵0.1658620.00102.78尿素0.231705.00388.06防结剂0.00148700.0012.18液氨0.022650.0052.71硫酸钾0.3053300.001006.68硫酸（98%）0.046417.9119.38磷矿石（30%）0.0413610.0025.16编织袋20.002.9559.00腐殖酸0.0518672.0034.81粘土0.04300.0013.08煤炭0.026750.0019.5041%复合肥(16-7-8)电940.3835.72蒸汽0.15130.0019.50装卸费10.000.00日常修理128.0028.00加:折旧125.0025.00工厂管理费用112.2412.24一线工资151.0051.00预算营业费用185.6385.63减:盐酸收入1.0030.0030.00加:公司管理费用及利润150.0050.00 资金占用费190.0090.00有奖销售120.0020.00 返利130.0030.00小计2500.87项 目尿素磷酸一铵(9-46)硫酸铵硫酸钾数量(吨/吨)单价(元/吨)金额(元/吨)0.20000.20000.04300.24401705.001960.00620.003300.00341.00392.0026.66805.20备 注备 注45%硫酸钾复合肥（16-9-20）氨酸法复合肥（13-20-12）液氨0.082650.00212.00硫酸(98%)0.09417.9137.61磷矿石(30%)0.06610.0037.82防结剂0.0028700.0017.40编织袋20.62.9560.77煤炭0.02750.0015.00氯化钾0.132180.00283.40电510.3819.38水0.000.000蒸汽0.2130.0026.00装卸费10.000.00加:折旧125.0025.00工厂管理费用112.2412.24一线工资142.0042.00预算营业费用185.6385.63加:公司管理费用及利润150.0050.00 资金占用费190.0090.00有奖销售120.0020.00 返利130.0030.00小计2629.11项 目数量(吨/吨)单价(元/吨)金额(元/吨)氯化钾0.22175.00435.00磷矿石0.7649610.00466.59硫酸0.9093417.91380.01液氨0.1552650.00410.75尿素0.02141705.0036.49防结剂0.00178700.0014.79粘土 编织袋20.052.9559.1500.00编织袋(旧)煤炭0.03750.0022.50电1000.3838.00一线工资151.0051.00水1.62.003.20蒸汽0.25130.0032.50日常修理301.0030.00柴油0.45.042.02装卸费7.31.007.30磷石膏运费3.741.003.74加:折旧125.0025.00工厂管理费用112.2412.24预算营业费用185.6385.63加:公司管理费用及利润150.0050.00 资金占用费190.0090.00有奖销售120.0020.00 返利130.0030.00小计2305.90项 目数量(吨/吨)单价(元/吨)金额(元/吨)氯化钾(60%)0.24002180.00523.20磷酸一铵(9-46)0.37491960.00734.75氯化铵(25%)0.3665650.00238.22粘土0.0053300.001.59备 注备 注尿素防结剂碳酸氢铵编织代煤电氯基45%复混肥(15-15-15)蒸汽装卸费日常修理加:折旧工厂管理费用一线工资预算营业费用公司管理费用及利润 资金占用费有奖销售 返利小计项 目氯化钾(60%)磷酸一铵氯化铵0.00070.00400.069320.60.02947.000.1101.0001111111111705.008700.00590.002.95750.000.38130.0010.9020.0025.0012.2451.0085.6350.0090.0020.0030.001.1934.8040.8960.7721.6017.8614.3010.9020.0025.0012.2451.0085.6350.0090.0020.0030.002083.94备 注数量(吨/吨)单价(元/吨)金额(元/吨)0.13390.409800.444900.0020.0240016.07900.0229.87600.1911291.90803.210.00650.00289.191705.000.008700.0017.402650.0063.60417.910.00610.000.002.9547.431.000.00750.0015.000.3811.350.00130.0024.7018.0018.005.355.3525.0025.0012.2412.2451.0051.0085.6385.6350.0050.0090.0090.0020.0020.0030.0030.001951.00单价(元/吨)金额(元/吨)2180.00265.991960.00601.110.000.00650.00111.131705.00507.888700.0042.942650.0051.38417.9112.52610.0022.872.9563.720.00750.0022.500.3819.00130.0013.0021.0021.002180.001960.00复混肥40%(氨酸法)16-16-8复混肥45%(氨酸法)22-15-8尿素防结剂液氨硫酸磷矿石编织袋编织袋(旧)煤炭电水蒸汽日常修理装卸费加:折旧1工厂管理费用1一线工资1预算营业费用1加:公司管理费用及利润1 资金占用费1有奖销售1 返利1小计数量(吨/吨)项 目氯化钾(60%)0.12磷酸一铵0.31氯化铵0.17尿素0.30防结剂0.005液氨0.02硫酸0.03磷矿石0.04编织袋21.6编织袋(旧)煤炭0.03电50蒸汽0.1日常修理1备 注45%
(氨酸法)22-15-8
装卸费14.714.71加:折旧125.0025.00工厂管理费用112.2412.24一线工资151.0051.00预算营业费用185.6385.63加:公司管理费用及利润150.0050.00 资金占用费190.0090.00有奖销售120.0020.00 返利130.0030.00小计2123.61数量(吨/吨)单价(元/吨)金额(元/吨)项 目尿素0.21705.00341.00磷酸一铵0.34171960.00669.73氯化铵(25%)0.1487650.0096.66氯化钾(57%)0.16092050.00329.85液氨0.0252650.0066.25硫酸0.066417.9127.58磷矿石(28%)0.0432672.0029.03粘土0.065300.0019.50编织袋22.52.9566.38电620.3823.56防结剂0.00488700.0041.76复混肥45%(18-17-10)蒸汽0.15130.0019.50煤炭0.024750.0018.00日常修理119.0019.00装卸费15.775.77加:折旧125.0025.00工厂管理费用112.2412.24一线工资151.0051.00预算营业费用185.6385.63加:公司管理费用及利润150.0050.00 资金占用费190.0090.00有奖销售120.0020.00 返利130.0030.00小计2137.43数量(吨/吨)单价(元/吨)金额(元/吨)项 目尿素0.4041705.00688.82磷酸一铵0.25031960.00490.59氯化铵(25%)0.1394650.0090.610.0842450.00206.38氯化钾(60%)液氨0.0252650.0066.25硫酸0.0296417.9112.37磷矿石(28%)0.0432672.0029.03粘土0300.000.00编织袋21.62.9563.72电500.3819.00防结剂0.00458700.0039.15复混肥45%(25-15-5)蒸汽0.15130.0019.50煤炭0.03750.0022.50日常修理121.0021.00装卸费15.775.77加:折旧125.0025.00工厂管理费用112.2412.24一线工资151.0051.00预算营业费用185.6385.63加:公司管理费用及利润150.0050.00 资金占用费190.0090.00有奖销售120.0020.00 返利130.0030.00小计2138.55数量(吨/吨)单价(元/吨)金额(元/吨)项 目尿素0.181705.00306.90备 注备 注备 注复混肥44%(18-18-8)复混肥41%(氨酸法)18-15-8磷酸一铵0.391960.00764.40氯化铵0.204650.00132.600.12152450.00297.68氯化钾(60%)液氨0.022650.0053.00硫酸0.045417.9118.81磷矿石(28%)0.038672.0025.54粘土0.0424300.0012.72编织袋222.9564.90电580.3822.04防结剂0.0048700.0034.80蒸汽0.15130.0019.50煤炭0.027750.0020.25日常修理119.4019.40装卸费15.775.77加:折旧125.0025.00工厂管理费用112.2412.24一线工资151.0051.00预算营业费用185.6385.63加:公司管理费用及利润150.0050.00 资金占用费190.0090.00有奖销售120.0020.00 返利130.0030.00小计2162.17数量(吨/吨)单价(元/吨)金额(元/吨)项 目氯化钾(60%)0.12712180.00277.08磷酸一铵0.33221960.00651.11氯化铵0.000.000.171650.00111.15尿素0.1751705.00298.38防结剂0.0058700.0043.50液氨0.0172650.0045.05硫酸0.047417.9119.64磷矿石0.0392610.0023.91编织袋34.62.95102.07编织袋(旧)0.00粘土0.05300.0015.00硫酸镁0.001453.000.45硫酸锌0.0011910.001.91腐植酸0.05672.0033.60煤炭0.037750.0027.75电800.3830.40蒸汽0.04130.005.20日常修理125.0025.00装卸费15.775.77加:折旧125.0025.00工厂管理费用112.2412.24一线工资151.0051.00预算营业费用185.6385.63加:公司管理费用及利润150.0050.00 资金占用费190.0090.00有奖销售120.0020.00 返利130.0030.00小计2080.84项 目数量(吨/吨)单价(元/吨)金额(元/吨)氯化钾0.12180.00218.00磷酸一铵0.121960.00235.20氯化铵0.1863650.00121.10尿素0.44441705.00757.70防结剂0.0048700.0034.80液氨0.032650.0079.50硫酸0.0602417.9125.16磷矿石0.0377610.0023.00备 注备 注40%
复混肥 40%(氨酸法)28-6-6编织袋编织袋(旧)煤炭电一线工资水蒸汽日常修理装卸费滑石粉粘土加:折旧工厂管理费用20.050.0240510.15157.30.035112.95750.000.401.00130.001.001.00300.0025.0012.2459.150.0015.0016.0051.000.0019.5015.007.300.0010.5025.0012.24产品30%复混肥(26-0-4)氨酸法预算营业费用185.6385.63加:公司管理费用及利润150.0050.00 资金占用费190.0090.00有奖销售120.0020.00 返利130.0030.00小计2000.77项目数量(吨/吨)单价(元/吨)金额(元/吨)0.21705.00341.00尿素0.239650.00155.35氯化铵0.07442180.00162.19氯化钾0.032650.0079.50液氨0.03417.9112.54硫酸0.00粘土0.0058700.0043.50防结剂20.052.9559.15编织袋0.00编织袋(旧)0.02750.0015.00煤炭400.4016.00电511.0051.00一线工资00.00水0.15130.0019.50蒸汽151.0015.00日常修理7.31.007.30装卸费滑石粉0.05152.007.60硫酸铵0.425720.00306.00硫酸锌0.00双氰胺0.00122000.0022.00加:折旧125.0025.00工厂管理费用112.2412.24预算营业费用185.6385.63加:公司管理费用及利润150.0050.00 资金占用费190.0090.00有奖销售120.0020.00 返利130.0030.00小计1625.50项目数量(吨/吨)单价(元/吨)金额(元/吨)氯化钾0.1862180.00405.48磷酸一铵0.21031960.00412.19氯化铵0.000.2026650.00131.69尿素0.291705.00494.45防结剂0.0058700.0043.50液氨0.0252650.0066.25硫酸0.0602417.9125.16备 注产品备 注复混肥40%(氨酸法)20-10-10磷矿石编织袋编织袋(旧)煤炭电一线工资水蒸汽日常修理装卸费滑石粉粘土加:折旧工厂管理费用0.037720.050.0240510.15157.30.050.07511610.003.04750.000.401.001.00130.001.001.00150.00300.0025.0012.2423.0060.950.0015.0016.0051.000.0019.5015.007.307.5022.5025.0012.24产品预算营业费用185.6385.63加:公司管理费用及利润150.0050.00 资金占用费190.0090.00有奖销售120.0020.00 返利130.0030.00小计2129.34项目数量(吨/吨)单价(元/吨)金额(元/吨)磷酸一铵0.1651960.00323.40氯化铵650.000.00尿素0.21705.00341.00防结剂0.0058700.0043.50液氨0.0252650.0066.25硫酸0.06417.9125.07磷矿石0.0377610.0023.00编织袋203.0460.80粘土0.075300.0022.50硫酸铵0.1736620.00107.63硫酸钾0.323300.001056.00煤炭0.025750.0018.75电400.4016.00一线工资511.0051.00水0.00蒸汽0.15130.0019.50装卸费7.31.007.30日常修理151.0015.00加:折旧125.0025.00工厂管理费用112.2412.24预算营业费用185.6385.63加:公司管理费用及利润150.0050.00 资金占用费190.0090.00有奖销售120.0020.00 返利130.0030.00小计2509.57项目数量(吨/吨)单价(元/吨)金额(元/吨)氯化钾磷酸一铵氯化铵尿素防结剂液氨硫酸磷矿石编织袋煤炭电0.19240.27590.50.0040.01030.060.0377200.024402180.001960.00650.001705.008700.002650.00417.91610.003.04750.000.40419.43540.760.00852.5034.8027.3025.0723.0060.8018.0016.00备 注硫基40%复混肥(16-8-16)氨酸法产品备 注50%复混肥(28-12-10)氨酸法
50%复混肥(28-12-10)氨酸法一线工资水蒸汽装卸费滑石粉日常修理加:折旧工厂管理费用预算营业费用加:公司管理费用及利润 资金占用费有奖销售 返利小计510.157.31511111111.00130.001.001.0025.0012.2485.6350.0090.0020.0030.0051.000.0019.507.300.0015.0025.0012.2485.6350.0090.0020.0030.002423.33上次成本2266.5525.0041.5010.0050.0090.0020.0030.002513.052088.1825.0041.5050.0090.0020.0030.002344.68成本增加0.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00数据来源制造费用财务费用管理费用上次成本519.59322.02326.22416.86102.51116.9214.9659.0022.5041.422.6026.0036.002.876.792.5025.0012.2451.0085.6310.0050.0090.0020.0030.002372.63金额(元/吨)537.43338.19306.04426.76157.6217.60差异数据来源-12.82采用进口60%氯化钾0.000.00-26.511.840.00-0.170.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00-37.66差异-13.260.000.00-27.142.82-0.2059.0022.5038.762.7624.7041.806.792.5025.0012.2451.0085.631.2050.0090.0020.0030.002345.12金额(元/吨)266.1785.19102.78381.2312.3256.29991.4219.3825.1659.0034.8113.0819.5035.7219.500.0028.0025.0012.2451.0085.6330.0050.0090.0020.0030.002483.42金额(元/吨)335.00392.0026.66793.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00-37.78差异0.00-0.920.006.83-0.14-3.5815.250.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.0017.44差异6.000.000.0012.20226.4037.6137.8217.6060.7715.00286.0019.380.0026.000.0025.0012.2442.0085.6350.0090.0020.0030.002628.11金额(元/吨)446.00466.59380.01438.6535.8514.9659.150.0022.5038.0051.003.2032.5030.002.027.303.7425.0012.2485.6350.0090.0020.0030.002344.32金额(元/吨)528.00734.75238.221.59-14.400.000.00-0.200.000.00-2.600.000.000.000.000.000.000.000.000.000.000.000.001.00差异-11.000.000.00-27.900.64-0.170.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00-38.43差异-4.80采用国产60%氯化钾0.000.000.001.1735.2040.8960.7721.6017.8614.3010.9020.0025.0012.2451.0085.6350.0090.0020.0030.002089.12金额(元/吨)294.58803.210.00289.190.0017.6067.920.000.0047.430.0015.0011.350.0024.7018.005.3525.0012.2451.0085.6350.0090.0020.0030.001958.20金额(元/吨)268.43601.110.00111.13498.9443.4354.8712.5222.8763.720.0022.5019.0013.0021.000.02-0.400.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00-5.18差异-2.680.000.000.000.00-0.20-4.320.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00-7.20差异-2.440.000.000.008.94-0.49-3.490.000.000.000.000.000.000.000.004.7125.0012.2451.0085.6350.0090.0020.0030.002121.10金额(元/吨)335.00669.7396.66329.8570.7527.5829.0319.5066.3823.5642.2419.5018.0019.005.7725.0012.2451.0085.6350.0090.0020.0030.002136.41金额(元/吨)676.70490.5990.61206.3870.7512.3729.030.0063.7219.0039.6019.5022.5021.005.7725.0012.2451.0085.6350.0090.0020.0030.002131.38金额(元/吨)301.500.000.000.000.000.000.000.000.000.002.51差异6.000.000.000.00-4.500.000.000.000.000.00-0.480.000.000.000.000.000.000.000.000.000.000.000.001.02差异12.120.000.000.00-4.500.000.000.000.000.00-0.450.000.000.000.000.000.000.000.000.000.000.000.007.17差异5.40764.40132.60297.6856.6018.8125.5412.7264.9022.0435.2019.5020.2519.405.7725.0012.2451.0085.6350.0090.0020.0030.002160.77金额(元/吨)279.62651.110.00111.15293.1344.0048.1119.6423.91102.070.0015.000.451.9133.6027.7530.405.2025.005.7725.0012.2451.0085.6350.0090.0020.0030.002081.69金额(元/吨)220.00235.20121.10744.3735.2084.9025.1623.000.000.000.00-3.600.000.000.000.000.00-0.400.000.000.000.000.000.000.000.000.000.000.000.001.40差异-2.540.000.000.005.25-0.50-3.060.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00-0.85差异-2.000.000.0013.33-0.40-5.400.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.0085.630.0050.000.0090.000.0020.000.0030.000.001995.245.53金额(元/吨)差异335.006.00155.350.00163.68-1.4984.90-5.4012.540.000.000.0044.00-0.5059.150.000.000.0015.000.0016.000.0051.000.000.000.0019.500.0015.000.007.300.007.600.00306.000.000.000.0022.000.0025.000.0012.240.000.0085.630.0050.000.0090.000.0020.000.0030.000.001626.88-1.39金额(元/吨)#VALUE!409.20-3.72412.190.000.000.00131.690.00485.758.7044.00-0.5070.75-4.5025.160.0059.150.0015.0016.0051.000.0019.5015.007.300.0010.5025.0012.2423.0060.950.0015.0016.0051.000.0019.5015.007.307.5022.5025.0012.2485.6350.0090.0020.0030.002129.36金额(元/吨)323.400.00335.0044.0070.7525.0723.0060.8022.50107.631040.0018.7516.0051.000.0019.507.3015.0025.0012.2485.6350.0090.0020.0030.002492.57金额(元/吨)423.28540.760.00837.5035.2029.1525.0723.0060.8018.0016.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00-0.02差异0.000.006.00-0.50-4.500.000.000.000.000.0016.000.000.000.000.000.000.000.000.000.000.000.000.000.000.0017.00差异-3.850.000.0015.00-0.40-1.850.000.000.000.000.0051.000.0019.507.300.0015.0025.0012.2485.6350.0090.0020.0030.002414.430.000.000.000.000.000.000.000.000.000.000.000.000.008.90
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