成本比重产品生产成本占营业成本比重16480*360/98880=605768*360/62280=33.346922*360/93936=26.533790*360/98880=13.862280/95815=0.6595815/93936=1.0293936/98880=0.9517520*360/116800=545606*360/71682=28.158410*360/117968=25.663504*360/116800=10.871682/115610=0.62115610/117968=0.98117968/116800=1.01分析对象:54–60=-6(天)上年指标:(33.34×0.65×1.02+26.53)×0.95+13.8=60(天)替代材料周转天数:(28.15×0.65×1.02+26.53)×0.95+13.8=56.73(天)替代材料费占总产值生产费比重:(28.15×0.62×1.02+26.53)×0.95+13.8=55.92(天)替代总产值生产费占产品生产成本比重:(28.15×0.62×0.98+26.53)×0.95+13.8=55.25(天)替代在产品周转天数:(28.15×0.62×0.98+25.66)×0.95+13.8=54.43(天)替代产品生产成本占营业成本比重:(28.15×0.62×0.98+25.66)×1.01+13.8=57(天)本年指标(替代产成品周转天数):(28.15×0.62×0.98+25.66)×1.01+10.8=54(天)①由于材料周转天数缩短使存货周转天数缩短:56.73–60=-3.27(天)②由于材料费占总产值生产费比重下降使存货周转天数缩短:55.92–56.73=-0.81(天)③由于总产值生产费占产品生产成本比重下降使存货周转天数缩短:55.25–55.92=-0.67(天)
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