What is an expense plan and how is the planned expenditure calculated?

The cost plan is to formulate a specific figure for the expenditure amount of each expense item (such as hospitality, ** fee, business trip fee, training fee, etc.) for a certain period of time (such as 1 year) in a certain range (such as the unit), so as to control expenditure, promote saving and reduce waste.

That number is the expense plan.

The cost plan refers to the cost plan that must be realized in a certain period (planning period) in accordance with the requirements of cost decision-making, mainly including: the unit cost plan of the main products, the cost plan of all products, the sales expense plan, the management expense plan and the financial expense plan.

1.Major product unit cost expense plan [1].

The unit cost of products is mainly composed of direct materials, direct wages, welfare expenses and manufacturing expenses.

1) Direct material per unit of product = direct material consumption quota per unit of product Direct material**.

2) Direct wage per unit of product = unit product consumption and fixed number of working hours Planned hourly wage rate.

3) Welfare expenditure = direct salary per unit product and benefit expense withdrawal ratio.

4) Manufacturing cost per unit product = fixed number of working hours per unit product Planned cost allocation rate.

2.All product cost plans.

The total product cost plan is reflected in the product cost reduction amount and reduction rate.

1) Reduction in product cost =

Average unit cost for the previous year Planned Production—Planned Unit Cost Planned Production.

3.Selling expenses, administrative expenses, financial expenses plan.

These three costs are estimated based on the actual situation of the current year and in the light of information from previous years. Where there is an expenditure standard, it shall be calculated according to the standard; Where there is no indication of expenditure standards, the impact of various factors is to be combined and increased or decreased as appropriate.

You're thinking about the cost of the plan. If it's a planned expense, then make a table first, and fill in the sum of all your indications.

Material Cost Variance Rate Variance Planned Cost = Planned Cost.

1. The planned cost of the number of materials issued and the planned unit price;

2. Actual cost The planned cost of the issued materials The cost difference of the issued materials;

3. The amount of cost variance, the planned cost of the materials issued, the rate of material cost variance; Spring stove

4. Material cost variance rate, difference amount, planned cost.

Such as the planned cost of purchasing raw materials, the planned cost of products and the planned cost of engineering projects.

The components of the planned cost and their content should be consistent with the actual cost, so that it can also be easily compared.

The planned cost of purchased raw materials is calculated according to the actual cost items of the constituent raw materials according to the purchase price of each raw material and the distance of the first place. By comparing it with the actual cost, it can indicate the savings overrun on the cost of raw material procurement.

The planned cost of the product is calculated and determined according to the consumption quota, working hour quota, cost budget and other information of raw materials, fuel and power in the planning period, and the specified cost items. It reflects the average cost level that should be achieved during the planning period, is the goal of reducing costs, through which it is compared with the actual cost, you can understand and master the implementation of the enterprise cost plan and the completion of the procedure, and find ways to reduce the cost of products.

It should be noted that the planned cost is different from the fixed cost, the former is calculated according to the average quota level during the plan period, while the latter is calculated according to the current fixed rate; The former reflects the average, and the latter reflects the level that should be achieved at that time.