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鐎忚
鏀惰棌
鐩搁棞(gu膩n)鎺ㄨ枽锛�2020骞寸洠(ji膩n)鐞嗗伐绋嬪斧銆婃渚嬪垎鏋愩€嬪倷鑰冭│椤屽尟绺�
鑳屾櫙璩囨枡锛�
(1)鏌愬湡鏂瑰伐绋嬬附鎸栨柟閲忕偤4000绔嬫柟绫�銆傞爯(y霉)绠楀柈鍍�(ji脿)鐐�45鍏�/绔嬫柟绫�銆傝┎鎸栨柟宸ョ▼闋�(y霉)绠楃附璨�(f猫i)鐢ㄧ偤180000 鍏�銆傝▓(j矛)鍔冪敤10澶╁畬鎴愶紝姣忓ぉ400绔嬫柟绫�銆�
闁�(k膩i)宸ュ悗绗�7澶╂棭鏅ㄥ墰涓婄彮鏅�(sh铆)鐩�(ji膩n)鐞嗗伐绋嬪斧鍘绘脯(c猫)閲�锛屽彇寰椾簡鍏╁€�(g猫)鏁�(sh霉)鎿�(j霉)锛氬凡瀹屾垚鎸栨柟2000绔嬫柟绫�锛屾敮浠樼郸鎵垮寘鍠綅鐨勫伐绋嬮€�(j矛n)搴︽绱▓(j矛)宸查仈(d谩)120000鍏冦€�
鎺ヨ憲锛屾煡鐪嬮爡(xi脿ng)鐩▓(j矛)鍔冿紝瑷�(j矛)鍔冭〃鏄�锛岄枊(k膩i)宸ュ悗绗�6澶╃祼(ji茅)鏉熸檪(sh铆)锛屾壙鍖呭柈浣嶆噳(y墨ng)寰楀埌鐨勫伐绋嬮€�(j矛n)搴︽绱▓(j矛)椤嶇偤BCWS=108000 鍏冦€�
(2)閲濆皪(du矛)涓夊€�(g猫)鍩虹(ch菙)銆侀爡(xi脿ng)鐩儴鎿祫绻斾笅闈㈢殑娴佹按鏂藉伐锛屽悇娈垫祦姘寸瘈(ji茅)鎷嶈(ji脿n)涓嬭〃锛�
| 鎸栧湡 | 鑶滄澘 | 娣峰嚌鍦� | |
| 鐢插熀绀�(ch菙) | 10 | 10 | 10 |
| 涔欏熀绀�(ch菙) | 20 | 20 | 20 |
| 涓欏熀绀�(ch菙) | 30 | 30 | 30 |
(3)閲濆皪(du矛) ABC 涓夊€�(g猫)绨�(ji菐n)鏄撴埧銆侀爡(xi脿ng)鐩儴鎿祫绻斾笅闈㈢殑娴佹按鏂藉伐锛屽悇娈垫祦姘寸瘈(ji茅)鎷嶈(ji脿n)涓嬭〃锛�
| A | B | C | |
| 鍩虹(ch菙) | 10 | 20 | 30 |
| 澧婚珨 | 10 | 20 | 30 |
| 闋傛澘 | 10 | 20 | 30 |
銆愬晱(w猫n)椤屻€�
1銆佽珛(q菒ng)瑷�(j矛)绠楁柦宸ュ柈浣嶇殑璨�(f猫i)鐢ㄥ亸宸拰閫�(j矛n)搴﹀亸宸�(鐢ㄩ噾椤嶈〃绀�)锛屽苟鍒ゆ柗 銆�
2銆佷笁鍊�(g猫)鍩虹(ch菙)鎳�(y墨ng)绲勭箶浣曠ó娴佹按鏂瑰紡?璜�(q菒ng)鍒楀紡瑷�(j矛)绠椾笁鍊�(g猫)鍩虹(ch菙)鐨勫伐鏈熸槸澶氬皯?
3銆佷笁鍊�(g猫)绨�(ji菐n)鏄撴埧绲勭箶娴佹按鏂藉伐宸ユ湡鏄灏�?
銆愮瓟妗堛€�
1銆佸厛瑷�(j矛)绠楀凡瀹屽伐浣滈爯(y霉)绠楄不(f猫i)鐢�锛屽緱
BCWP =45 鍏�/绔嬫柟绫� ×2000 绔嬫柟绫�=90000 鍏�
璨�(f猫i)鐢ㄥ亸宸細BCWP- ACWP=90000-120000=-30000 鍏�锛岃〃鏄庢壙鍖呭柈浣嶅凡缍�(j墨ng)瓒呮敮銆�
閫�(j矛n)搴﹀亸宸細BCWP- BCWS=90000-108000=-18000 鍏冿紝琛ㄦ槑鎵垮寘鍠綅閫�(j矛n)搴﹀凡缍�(j墨ng)鎷栧欢銆�
2銆�(1)鏈爡(xi脿ng)鐩噳(y墨ng)绲勭箶鐒�(w煤)绡€(ji茅)濂忔祦姘�
1)瑷�(j矛)绠楁璺濓細绱姞鏁�(sh霉)鍒楅尟(cu貌)浣嶇浉娓涘彇澶у樊娉曪細
鎸栧湡鍜屾ā鏉挎璺濓細
| 10 | 30 | 60 | ||
| 10 | 30 | 60 | ||
| ------------------------------- | ||||
| 10 | 20 | 30 | -60 ----------- | 鍙� K=30 澶� |
妯℃澘鍜屾贩鍑濆湡鐨勬璺濓細
| 10 | 30 | 60 | ||
| 10 | 30 | 60 | ||
| ------------------------------- | ||||
| 10 | 20 | 30 | -60 ----------- | 鍙� K=30 澶� |
宸ユ湡=30+30+(10+20+30)=120 澶�
3銆佷笁鍊�(g猫)绨�(ji菐n)鏄撴埧绲勭箶娴佹按鏂藉伐宸ユ湡鏄� 120 澶┿€�
浠ヤ笂灏辨槸灏忕法鏁寸悊鐨�2020骞寸洠(ji膩n)鐞嗗伐绋嬪斧銆婃渚嬪垎鏋愩€嬪倷鑰冭│椤�锛屽鏋滄兂鍙婃檪(sh铆)浜嗚В2020骞寸洠(ji膩n)鐞嗗伐绋嬪斧鑰冭│鍫�(b脿o)鍚嶆檪(sh铆)闁�銆佽€冭│鏅�(sh铆)闁撶瓑锛屽彲浠� 鍏嶈不(f猫i)闋�(y霉)绱勭煭淇℃彁閱�;濡傛灉2019骞磋€冪敓鎯冲強鏅�(sh铆)浜嗚В鐩�(ji膩n)鐞嗗伐绋嬪斧鐨勬垚绺�(j墨)鏌ヨ(x煤n)鏅�(sh铆)闁�锛屼篃鍙互 鍏嶈不(f猫i)闋�(y霉)绱勭煭淇℃彁閱�锛岄爯(y霉)绱勬垚鍔熶箣鍚庯紝鎮ㄥ皣鏈�(hu矛)鍙婃檪(sh铆)婧�(zh菙n)纰哄湴鎺ユ敹鍒扮浉闂�(gu膩n)鐨勮€冭│淇℃伅閫氱煡!
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2024骞寸洃鐞嗗伐绋嬪笀銆婂缓璁惧伐绋嬪悎鍚岀鐞嗐€嬬湡棰�
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