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[求助] [求助]禽类深加工的成本核算

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发表于 2008-1-13 14:41 | 显示全部楼层 |阅读模式
<p>我是搞IT的,对财务也懂皮毛,有一禽类深加工企业要我帮忙解决一个成本核算的问题。我无从下手。现把问题罗列一下,恳请专业人士解答。</p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 该公司是一家鸭肉深加工企业。&nbsp;&nbsp; 我把公司的业务流程说一下</p><p>&nbsp;&nbsp; 第一阶段:放养回收</p><p>&nbsp;&nbsp;&nbsp; 1、公司采购鸭苗、饲料将给饲料户(公司付养殖户劳务费)</p><p>&nbsp;&nbsp;&nbsp;&nbsp;2、公司每天向养殖户回收成品鸭,并支付养殖劳务费</p><p>&nbsp;&nbsp;&nbsp; 附件的EXCEL文件为劳务费结算表</p><p>&nbsp; 第二阶段:加工生产</p><p>&nbsp;&nbsp; 3、将回收的成品鸭,送入生产车间,进行加工</p><p>&nbsp;&nbsp;&nbsp;&nbsp; 加工生产出:白条鸭、鸭附件(鸭心、勃、翅、肝、肠、血等)</p><p>第三阶段:入库</p><p>第四阶段:销售</p><p>生产成本:=包装+煤电+其它+工人工资等等</p><p>——————————————————————————</p><p>怎样计算出各种各产品的成本单价</p><p></p>

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 楼主| 发表于 2008-1-14 09:47 | 显示全部楼层
<table style="BORDER-COLLAPSE: collapse;"><!--Element not supported - Type: 8 Name: #comment--><colgroup><col style="WIDTH: 83pt;"></col><col style="WIDTH: 112pt;"></col><col style="WIDTH: 108pt;"></col><col style="WIDTH: 156pt;"></col></colgroup><tbody><tr style="HEIGHT: 31pt;"><td colspan="4" style="FONT-SIZE: 20pt; VERTICAL-ALIGN: middle; COLOR: #000000; FONT-FAMILY: 黑体; TEXT-ALIGN: center;">养殖总成本及养殖环节分支费率表</td></tr><tr style="HEIGHT: 17pt;"><td style="FONT-WEIGHT: 700; FONT-SIZE: 12pt; VERTICAL-ALIGN: middle; COLOR: #000000; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">养殖户姓名</td><td style="FONT-WEIGHT: 700; FONT-SIZE: 12pt; VERTICAL-ALIGN: middle; COLOR: #000000; FONT-FAMILY: 宋体; TEXT-ALIGN: center;"></td><td style="FONT-WEIGHT: 700; FONT-SIZE: 12pt; VERTICAL-ALIGN: middle; COLOR: #000000; FONT-FAMILY: 宋体; TEXT-ALIGN: center;">放苗日期</td><td style="FONT-SIZE: 12pt; VERTICAL-ALIGN: middle; COLOR: #000000; FONT-FAMILY: 黑体; TEXT-ALIGN: center;">Saturday,&nbsp;December&nbsp;03,&nbsp;2005</td></tr><tr style="HEIGHT: 21pt;"><td style="FONT-WEIGHT: 700; FONT-SIZE: 12pt; VERTICAL-ALIGN: middle; COLOR: #000000; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">回收日期</td><td style="FONT-WEIGHT: 700; FONT-SIZE: 12pt; VERTICAL-ALIGN: middle; COLOR: #000000; FONT-FAMILY: 宋体; TEXT-ALIGN: center;">Wednesday,&nbsp;January&nbsp;18,&nbsp;2006</td><td style="FONT-WEIGHT: 700; FONT-SIZE: 12pt; VERTICAL-ALIGN: middle; COLOR: #000000; FONT-FAMILY: 宋体; TEXT-ALIGN: center;">养殖天数</td><td style="FONT-SIZE: 12pt; VERTICAL-ALIGN: middle; COLOR: #000000; FONT-FAMILY: 宋体; TEXT-ALIGN: center;">46&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td rowspan="5" style="BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #000000 1.2pt solid; FONT-SIZE: 16pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 1.2pt solid; COLOR: #000000; FONT-FAMILY: 黑体;">放&nbsp;养</td><td colspan="2" style="BORDER-TOP: #000000 1.2pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">鸭苗数量</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 1.2pt solid; FONT-SIZE: 14pt; BACKGROUND: #ccffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td colspan="2" style="BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">单&nbsp;&nbsp;&nbsp;&nbsp;价</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; BACKGROUND: #ccffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td colspan="2" style="BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">鸭苗金额累计</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-WEIGHT: 700; FONT-SIZE: 14pt; BACKGROUND: #ffffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #ff0000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td colspan="2" style="BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">1号料累计成本额</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; BACKGROUND: #ccffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td colspan="2" style="BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">2号料累计成本额</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; BACKGROUND: #ccffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr></tbody></table>

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 楼主| 发表于 2008-1-14 09:48 | 显示全部楼层
<table style="BORDER-COLLAPSE: collapse;"><!--Element not supported - Type: 8 Name: #comment--><colgroup><col style="WIDTH: 83pt;"></col><col style="WIDTH: 112pt;"></col><col style="WIDTH: 108pt;"></col><col style="WIDTH: 156pt;"></col></colgroup><tbody><tr style="HEIGHT: 19pt;"><td rowspan="10" style="BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 16pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 1.2pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 黑体; TEXT-ALIGN: center;">回&nbsp;&nbsp;收</td><td colspan="2" style="BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">成品鸭数</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; BACKGROUND: #ccffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">1.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td colspan="2" style="BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">成品鸭总重</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; BACKGROUND: #ccffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td colspan="2" style="BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">成品鸭只重</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-WEIGHT: 700; FONT-SIZE: 14pt; BACKGROUND: #ffffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #ff0000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td colspan="2" style="BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">残鸭只数</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; BACKGROUND: #ccffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td colspan="2" style="BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">残鸭回收总金额</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; BACKGROUND: #ccffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td colspan="2" style="BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">总回收鸭数</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-WEIGHT: 700; FONT-SIZE: 14pt; BACKGROUND: #ffffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #ff0000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">1.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td rowspan="4" style="BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: center;">费率表</td><td style="BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体;">预用料1号</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; BACKGROUND: #ccffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td style="BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体;">预用料2号</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; BACKGROUND: #ccffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td style="BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体;">劳务费率</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; BACKGROUND: #ccffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">1.70000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td style="BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; FONT-FAMILY: 宋体;">检疫费率</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; BACKGROUND: #ccffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.05000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td rowspan="4" style="BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #000000 1.2pt solid; FONT-SIZE: 16pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 1.2pt solid; COLOR: #000000; FONT-FAMILY: 黑体; TEXT-ALIGN: center;">社会鸭</td><td colspan="2" style="BORDER-TOP: #000000 1.2pt solid; FONT-SIZE: 14pt; BACKGROUND: #ffffcc; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 1.2pt solid; COLOR: #ff0000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">社会鸭只数</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 1.2pt solid; FONT-SIZE: 14pt; BACKGROUND: #ccffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td colspan="2" style="BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; BACKGROUND: #ffffcc; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 1.2pt solid; COLOR: #ff0000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">社会鸭总重</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; BACKGROUND: #ccffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td colspan="2" style="BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; BACKGROUND: #ffffcc; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 1.2pt solid; COLOR: #ff0000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">社会鸭单价</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; BACKGROUND: #ccffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td colspan="2" style="BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; BACKGROUND: #ffffcc; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 1.2pt solid; COLOR: #ff0000; BORDER-BOTTOM: #000000 1.2pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">社会鸭金额</td><td style="BORDER-RIGHT: #000000 1.2pt solid; FONT-WEIGHT: 700; FONT-SIZE: 14pt; BACKGROUND: #ffffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #ff0000; BORDER-BOTTOM: #000000 1.2pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr></tbody></table>

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 楼主| 发表于 2008-1-14 09:49 | 显示全部楼层
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<table style="BORDER-COLLAPSE: collapse;"><!--Element not supported - Type: 8 Name: #comment--><colgroup><col style="WIDTH: 83pt;"></col><col style="WIDTH: 112pt;"></col><col style="WIDTH: 108pt;"></col><col style="WIDTH: 156pt;"></col></colgroup><tbody><tr style="HEIGHT: 19pt;"><td rowspan="4" style="BORDER-RIGHT: #000000 0.5pt solid; FONT-SIZE: 16pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 1.2pt solid; COLOR: #000000; FONT-FAMILY: 黑体; TEXT-ALIGN: center;">饲料</td><td style="BORDER-RIGHT: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体;">已领1号料数量</td><td style="BORDER-RIGHT: #000000 0.5pt solid; FONT-SIZE: 14pt; BACKGROUND: #ccffff; VERTICAL-ALIGN: middle; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td><td style="BORDER-RIGHT: #000000 1.2pt solid; FONT-WEIGHT: 700; FONT-SIZE: 14pt; BACKGROUND: #ffffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #ff0000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td style="BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体;">已领2号料数量</td><td style="BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; BACKGROUND: #ccffff; VERTICAL-ALIGN: middle; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-WEIGHT: 700; FONT-SIZE: 14pt; BACKGROUND: #ffffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #ff0000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td style="BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体;">预用1号料数量</td><td style="BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; BACKGROUND: #ffffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #ff0000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-WEIGHT: 700; FONT-SIZE: 14pt; BACKGROUND: #ffffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #ff0000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td style="BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体;">预用2号料数量</td><td style="BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; BACKGROUND: #ffffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #ff0000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-WEIGHT: 700; FONT-SIZE: 14pt; BACKGROUND: #ffffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #ff0000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td rowspan="8" style="BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 16pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 1.2pt solid; COLOR: #000000; FONT-FAMILY: 黑体; TEXT-ALIGN: center;">环节分支费用</td><td colspan="2" style="BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">鸭苗总价</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-WEIGHT: 700; FONT-SIZE: 14pt; BACKGROUND: #ffffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #ff0000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td colspan="2" style="BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">应付劳务费</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-WEIGHT: 700; FONT-SIZE: 14pt; BACKGROUND: #ffffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #ff0000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">1.70000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td colspan="2" style="BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">伤苗补助</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-WEIGHT: 700; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #ff0000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td colspan="2" style="BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">检疫费</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-WEIGHT: 700; FONT-SIZE: 14pt; BACKGROUND: #ffffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #ff0000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td colspan="2" style="BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">用料亏盈费</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-WEIGHT: 700; FONT-SIZE: 14pt; BACKGROUND: #ffffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #ff0000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td colspan="2" style="BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">伤涨苗费</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-WEIGHT: 700; FONT-SIZE: 14pt; BACKGROUND: #ffffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #ff0000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">3.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td colspan="2" style="BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">残鸭回收额</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-WEIGHT: 700; FONT-SIZE: 14pt; BACKGROUND: #ffffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #ff0000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td colspan="2" style="BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 14pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: left;">实付养殖户费用</td><td style="BORDER-RIGHT: #000000 1.2pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-WEIGHT: 700; FONT-SIZE: 14pt; BACKGROUND: #ffffff; VERTICAL-ALIGN: middle; COLOR: #ff0000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">4.70000&nbsp;</td></tr><tr style="HEIGHT: 19pt;"><td style="BORDER-RIGHT: #000000 0.5pt solid; FONT-SIZE: 16pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 1.2pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 黑体; TEXT-ALIGN: center;">成本总计</td><td colspan="3" style="BORDER-TOP: #000000 0.5pt solid; FONT-WEIGHT: 700; FONT-SIZE: 14pt; BACKGROUND: #ffffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #ff0000; BORDER-BOTTOM: #000000 0.5pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">4.70000&nbsp;</td></tr><tr style="HEIGHT: 36pt;"><td style="BORDER-RIGHT: #000000 0.5pt solid; BORDER-TOP: #000000 0.5pt solid; FONT-SIZE: 12pt; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 1.2pt solid; COLOR: #000000; BORDER-BOTTOM: #000000 1.2pt solid; FONT-FAMILY: 黑体; TEXT-ALIGN: center;">社会鸭费用</td><td colspan="3" style="BORDER-TOP: #000000 0.5pt solid; FONT-WEIGHT: 700; FONT-SIZE: 14pt; BACKGROUND: #ffffff; VERTICAL-ALIGN: middle; BORDER-LEFT: #000000 0.5pt solid; COLOR: #ff0000; BORDER-BOTTOM: #000000 1.2pt solid; FONT-FAMILY: 宋体; TEXT-ALIGN: right;">0.00000&nbsp;</td></tr></tbody></table>

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 楼主| 发表于 2008-1-15 08:44 | 显示全部楼层
现在比如,每收购一批的合同鸭的成本可以计算出来,再有生产车间的生产费用数据都有的前提下,怎样计算加工生产的各产品的成本单价呀,主要是鸭附件呀.请各位发表见解,同行指教
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