预算与考核
齐齐哈尔北兴特殊钢股份有限公司 二00三年度生产经营计划与考核指标 一、预算设定的原则 鉴于北兴特钢无历史记录可以参照，故2003年的预算只考虑重点预算项目，也只考核 重点项目次要的项目采用先报财务部批准后支出的办法。 二、考核办法 1. 按照深蓝公司设计的《目标管理制度》对部门进行考核。每季度考核一次，根 据考核结果和深蓝公司设计的〈薪酬体系方案〉核发部门奖金。 2. 主要的定量考核指标下面有规定，次要的考核指标按照《目标管理制度》中设 定的项目考核。 三、资金预算 | |一季度 |二季度 |三季度 |四季度 |合计 | |期初现金余额(万元) |0 |0 |0 |0 | | |销售回款(万元) |20475 |22750 |22750 |22750 |91000 | |减：现金支出 | | | | | | |生产物资采购(万元) |10250 |10250 |10250 |10250 |41000 | |销售费用(万元) |225 |225 |225 |225 |900 | |采购业务费用(万元) |60 |60 |60 |60 |240 | |成品库存占用（万元）|6066.67 |6066.67 |6066.67 |6066.67 | | |原材料库存占用（万元|1354 |1354 |1354 |1354 | | |） | | | | | | |管理费用（万元） |753.25 |753.25 |753.25 |753.25 |3013 | |财务费用（万元） |1458.75 |1458.75 |1458.75 |1458.75 |5835 | |变动制造费用（万元）|3341.4 |3341.4 |3341.4 |3341.4 |13365.6 | |所得税（万元） |1447.58 |1447.58 |1447.58 |1447.58 |5790.32 | |现金支出合计（万元）|24956.65 |24956.65 |24956.65 |24956.65 |99826.6 | |要求最低现金余额（万|1000 |1000 |1000 |1000 | | |元） | | | | | | |需要贷款 |5481.65 |3206.65 |3206.65 |3206.65 |15101.6 | 基础信息 1. 管理费用 3013万元 (根据标杆企业的费用得出) 2. 销售费用900万元(根据标杆企业的费用得出) 3. 财务费用 5835万元(根据本企业的负债情况得出) 4. 原材料库存占用 1354万元 (计算过程见附表一) 5. 成品库存占用 6066.67万元 (按照成品跨的最大库存容量2万吨计算) 6. 一年资金周转2次 四、公司生产经营计划 |钢种 |产量（万吨）|吨钢价格(元)|计划销售收入| | | | |（万元） | |轴承钢 |10 |3300 |33000 | |合结钢 |10 |3200 |32000 | |碳结钢 |10 |2600 |26000 | |合计 |30 | |91000 | 五、分部门的生产经营计划 销售部 计划销售收入 |钢种 |产量（万吨）|吨钢价格(元)|计划销售收入| | | | |（万元） | |轴承钢 |10 |3300 |33000 | |合结钢 |10 |3200 |32000 | |碳结钢 |10 |2600 |26000 | |合计 |30 | |91000 | o 销售货款回收率：90% o 销售费用预算：平均每吨30元。年销售费用总额为900万元，约占计划销售 收入的1%。此费用不包括销售部门的基本工资、奖金和福利费。 采购部 o 全年采购业务费用：240万元 用于支付采购员差旅费、本部门办公通讯费、物资卸车费 o 全年采购预算：41，000万元 采购价格按2003年通行的市场价格控制 o 采购计划 |采购项目 |采购数量 | |原材料 |(吨) | |废钢 |266826 | |生铁 |62496 | |合金 |（公斤） | |高碳铬铁 |2970122 | |低碳铬铁 |390713 | |铝丸 |144396 | |铝线 |144396 | |高碳锰铁 |2188242 | |中碳锰铁 |585296 | |钼铁 |2138 | |硅铁 |1410990 | |硅钙线 |1940 | |低钒 |953 | |镍 |987 | |辅助材料 |（公斤） | |电极 |499968 | |活性石灰 |15624000 | |萤石 |312480 | |焦炭 |624960 | |碳粉 |3124800 | |渣罐 |187488 | |吹氧管 |624960 | |保湿剂 |312480 | |镁砂 |1312416 | |镁碳砖 |62496 | |镁砖 |31248 | |高铝砖 |2499840 | |黏土砖 |156240 | |耐火粉 |312480 | |耐火材料 |2187360 | |保护渣 |62496 | |结晶器制管 |6250 | |润滑油 |6250 | |液压油 |6250 | |保湿剂 |312480 | |耐火材料 |93744 | |轧辊 |93744 | |润滑油 |43747 | |打捆线 |781200 | |重油 |1200 | 保供部 o 核定厂内汽车运输的吨公里运费。 o 核定车辆年维修保养费。 用以上两项费用作为保供部的预算 炼钢车间 每季度考核： o 计划产量完成情况 o 下列项目的平均单耗 （1）炼钢单耗 燃料和动力 |考核科目 |单耗 | |电 |382 | |水 |22.44 | |氩气 |0.50 | |氧气 |27 | |压缩空气 |36 | |发生炉煤气 |0.42 | |氮气 |1.90 | |蒸汽 |65.01 | 辅助材料 |考核科目 |单耗 | |电极 |1.6 | |活性石灰 |50 | |萤石 |1 | |焦炭 |2 | |碳粉 |10 | |渣罐 |0.6 | |吹氧管 |2 | |保湿剂 |1 | |镁砂 |4.2 | |镁碳砖 |0.2 | |镁砖 |0.1 | |高铝砖 |8 | |黏土砖 |0.5 | |耐火粉 |1 | （2）连铸单耗 燃料和动力 |考核科目 |单耗 | |电 |8 | |水 |11.32 | |氧气 |3 | |氩气 |0.16 | |压缩空气 |35 | |乙炔 |0.3 | |发生炉煤气 |0.2 | 辅助材料 |考核科目 |单耗 | |耐火材料 |7 | |保护渣 |0.2 | |结晶器制管 |0.02 | |润滑油 |0.02 | |液压油 |0.02 | |保湿剂 |1 | 轧钢车间 每季度考核： o 计划产量完成情况 o 下列项目的平均单耗： 燃料和动力 |考核科目 |单耗 | |发生炉煤气 |1.34 | |电 |45 | |水 |35 | |氧气 |0.3 | |乙炔 |0.3 | |压缩空气 |13 | 辅助材料 |考核科目 |单耗 | |耐火材料 |0.3 | |轧辊 |0.3 | |润滑油 |0.14 | |打捆线 |2.5 | 公辅车间 主要考核制氧站。首先确定制氧站的消耗定额。每季度考核计划产量完成情况和下列 项目的平均单耗 附表一: 原材料库存资金占用计算表 原燃材料 |年需要量 |日需要量 |单价(吨/元) |经济批量 |定货间隔 |全年定货次数 |提前期 |补充定货点 |资金占用 (万元) | |废钢 |266826 |831.2336 |920 |240.8436 |14.48712 |22.15761 |10 |8312.336 |764.73 | |生铁 |62496 |194.6916 |1270 |31.37179 |8.05679 |39.84217 |10 |1946.916 |247.26 | |高碳铬铁 |2970.12 |9.25271 |5680 |1.616955 |34.95094 |9.184302 |10 |92.5271 |52.56 | |低碳铬铁 |390.714 |1.217178 |7200 |0.520893 |85.59025 |3.750427 |10 |12.17178 |8.76 | |铝丸 |144.396 |0.449832 |16500 |0.20918 |93.00375 |3.451474 |10 |4.498318 |7.42 | |铝线 |144.396 |0.449832 |19660 |0.191633 |85.20218 |3.767509 |10 |4.498318 |8.84 | |高碳锰铁 |2188.242 |6.816953 |4510 |1.557559 |45.69662 |7.024589 |10 |68.16953 |30.74 | |中碳锰铁 |585.294 |1.823346 |7400 |0.628863 |68.97904 |4.653588 |10 |18.23346 |13.49 | |钼铁 |2.136 |0.006654 |81000 |0.011483 |345.1254 |0.930097 |10 |0.066542 |0.54 | |硅铁 |1410.99 |4.395607 |4300 |1.280893 |58.28058 |5.507839 |10 |43.95607 |18.90 | |硅钙线 |1.938 |0.006037 |11000 |0.02968 |983.2112 |0.326481 |10 |0.060374 |0.07 | |低钒 |0.954 |0.002972 |68000 |0.008375 |563.6265 |0.569526 |10 |0.02972 |0.20 | |镍 |0.99 |0.003084 |73000 |0.008235 |533.9997 |0.601124 |10 |0.030841 |0.23 | |电极 |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 | |萤石 |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 | |保湿剂 |312.48 |0.973458 |1030 |1.231622 |253.0407 |1.268571 |10 |9.734579 |1.00 | |镁砂 |1312.416 |4.088523 |520 |3.552377 |173.7731 |1.847236 |10 |40.88523 |2.13 | |镁碳砖 |62.496 |0.194692 |3000 |0.322738 |331.538 |0.968215 |10 |1.946916 |0.58 | |镁砖 |31.248 |0.097346 |840 |0.431277 |886.0725 |0.362273 |10 |0.973458 |0.08 | |高铝砖 |2499.84 |7.787664 |1500 |6.454766 |33.1538 |9.682149 |10 |77.87664 |11.68 | |黏土砖 |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 | |保护渣 |62.496 |0.194692 |1030 |0.550798 |565.8161 |0.567322 |10 |1.946916 |0.20 | |结晶器制管 |6.252 |0.019477 |75000 |0.020416 |209.6428 |1.531176 |10 |0.194766 |1.46 | |润滑油 |6.252 |0.019477 |6500 |0.069349 |712.1211 |0.450766 |10 |0.194766 |0.13 | |液压油 |6.252 |0.019477 |1000 |0.176805 |1815.56 |0.176805 |10 |0.194766 |0.02 | |保湿剂 |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 | |轧辊 |93.744 |0.292037 |9500 |0.222124 |152.1201 |2.110175 |10 |2.920374 |2.77 | |润滑油 |43.746 |0.13628 |6500 |0.183441 |269.2119 |1.192369 |10 |1.362804 |0.89 | |打捆线 |781.2 |2.433645 |2400 |1.275735 |104.8415 |3.061764 |10 |24.33645...
预算与考核